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HomeMy WebLinkAbout6.3 Attachment 2 Proposed Budget FY 2020-21 and FY 2021-22 Prepared By: Lisa Hisatomi – Director of Administrative Services Jay Baksa – Assistant Director of Administrative Services Dora Ramirez – Administrative Aide Cover Picture Description: City of Dublin Capital Improvement Project, Public Safety Complex, opened February 2020. Proposed Budget Fiscal Years 2020-21 and 2021-22 June 2020 Mayor – David Haubert Vice Mayor – Arun Goel Council Member – Melissa Hernandez Council Member – Jean Josey Council Member – Shawn Kumagai City Manager – Linda Smith Assistant City Manager – Colleen Tribby This page intentionally left blank Contents City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page iii PROPOSED BUDGET Fiscal Years 2020-21 and 2021-22 CONTENTS CONTENTS .......................................................................................................................................................................... iii Table of Figures ..............................................................................................................................................................v Table of Organizational Charts .................................................................................................................................... vii CITY MANAGER TRANSMITTAL LETTER ...................................................................................................................... B-9 INTRODUCTION ............................................................................................................................................................. C-1 City of Dublin Profile ................................................................................................................................................. C-1 Organizational Chart .................................................................................................................................................. C-5 Budget Document and Process .................................................................................................................................. C-6 FUNDS SUMMARY ........................................................................................................................................................... D-1 Fund Definitions ......................................................................................................................................................... D-1 Overview of Revenues ............................................................................................................................................... D-6 Overview of Expenditures ......................................................................................................................................... D-8 Summary by Fund Type ............................................................................................................................................ D-10 Overview of Fund Balances ...................................................................................................................................... D-11 Funds and Department Relationship Matrix ............................................................................................................ D-14 GENERAL FUND SUMMARY ........................................................................................................................................... E-1 General Fund Operating Summary ............................................................................................................................ E-1 General Fund Reserves Summary .............................................................................................................................. E-2 General Fund Reserve Details ................................................................................................................................... E-3 General Fund Revenue Assumptions ......................................................................................................................... E-4 General Fund Expenditure Assumptions ................................................................................................................... E-7 DEPARTMENTS ................................................................................................................................................................. F-1 City Council ............................................................................................................................................................... F-1 Office of the City Manager ........................................................................................................................................ F-4 City Clerk’s Office ................................................................................................................................................... F-12 Human Resources .................................................................................................................................................... F-17 City Attorney’s Office .............................................................................................................................................. F-23 Administrative Services ............................................................................................................................................ F-25 Non-Departmental ................................................................................................................................................... F-30 Community Development ....................................................................................................................................... F-43 Fire Services ............................................................................................................................................................. F-53 Police Services .......................................................................................................................................................... F-59 Parks and Community Services ................................................................................................................................ F-65 Public Works ............................................................................................................................................................ F-78 CAPITAL IMPROVEMENT PROGRAM ............................................................................................................................ G-1 Overview .................................................................................................................................................................... G-1 General Improvements .............................................................................................................................................. G-3 Public Art ................................................................................................................................................................... G-4 Parks ........................................................................................................................................................................... G-5 Streets ........................................................................................................................................................................ G-6 PROPRIETARY FUNDS ..................................................................................................................................................... H-1 Internal Service Funds ................................................................................................................................................ H-1 FIDUCIARY FUNDS ........................................................................................................................................................... I-7 Dublin Crossing Bond Series 2015-1 .......................................................................................................................... I-7 Geologic Hazard Abatement Districts (GHAD) ........................................................................................................ I-8 Fallon Village Geologic Hazard Abatement District ................................................................................................... I-9 Schaefer Ranch Geologic Hazard Abatement District ............................................................................................. I-10 Fallon Crossing (North Tassajara) Geologic Hazard Abatement District ............................................................... I-11 California Employers’ Retiree Benefit Trust (CERBT) ............................................................................................. I-12 STRATEGIC PLAN ............................................................................................................................................................. J-1 City of Dublin Two-Year Strategic Plan ..................................................................................................................... J-1 Strategies ..................................................................................................................................................................... J-2 APPENDIX ......................................................................................................................................................................... K-1 Introduction ............................................................................................................................................................... K-1 Historical Comparison of Revenue by Source .......................................................................................................... K-2 Human Services Grants Program ............................................................................................................................. K-14 Position Allocation Plan ........................................................................................................................................... K-15 Fiscal Year 2020-21 Appropriations Limit ............................................................................................................... K-24 Fund Balance and Reserves Policy ........................................................................................................................... K-27 Glossary/Index ......................................................................................................................................................... K-33 Demographics .......................................................................................................................................................... K-36 Legal Debt Limit ....................................................................................................................................................... K-38 Budget Resolution .................................................................................................................................................... K-39 Contents City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page v Table of Figures Figure 1| FY 2020-21 AND 2021-22 REVENUES, GOVERNMENTAL AND PROPRIETARY FUNDS ........................................ D-6 Figure 2| FY 2020-21 AND 2021-22 EXPENDITURES, GOVERNMENTAL AND PROPRIETARY FUNDS ................................. D-8 Figure 3| SUMMARY BY FUND TYPE .............................................................................................................................. D-10 Figure 4| OVERVIEW OF FUND BALANCES FISCAL YEAR 2019-20 AMENDED BUDGET .................................................. D-11 Figure 5| OVERVIEW OF FUND BALANCES FISCAL YEAR 2020-21 ................................................................................. D-12 Figure 6| OVERVIEW OF PROJECTED FUND BALANCES FISCAL YEAR 2021-22 ............................................................... D-13 Figure 7| OUT-OF-STATE TRAVEL FISCAL YEAR 2020-2021 ......................................................................................... E-11 Figure 8| OUT-OF-STATE TRAVEL FISCAL YEAR 2021-2022 .......................................................................................... E-12 Figure 9| CITY COUNCIL EXPENDITURES ........................................................................................................................ F-3 Figure 10| OFFICE OF THE CITY MANAGER EXPENDITURES ............................................................................................. F-7 Figure 11| CITY MANAGER EXPENDITURES ...................................................................................................................... F-8 Figure 12| COMMUNICATIONS EXPENDITURES ................................................................................................................ F-9 Figure 13| ECONOMIC DEVELOPMENT EXPENDITURES ................................................................................................... F-10 Figure 14| CITY CLERK’S OFFICE EXPENDITURES ............................................................................................................ F-14 Figure 15| CITY CLERK/RECORDS EXPENDITURES ......................................................................................................... F-15 Figure 16| ELECTIONS EXPENDITURES ........................................................................................................................... F-16 Figure 17| HUMAN RESOURCES EXPENDITURES ............................................................................................................. F-20 Figure 18| HUMAN RESOURCES EXPENDITURES ............................................................................................................. F-21 Figure 19| INSURANCE EXPENDITURES .......................................................................................................................... F-22 Figure 20| CITY ATTORNEY’S OFFICE EXPENDITURES .................................................................................................... F-24 Figure 21| ADMINISTRATIVE SERVICES EXPENDITURES .................................................................................................... F-27 Figure 22| FINANCE EXPENDITURES .............................................................................................................................. F-28 Figure 23| INFORMATION SYSTEMS EXPENDITURES ........................................................................................................ F-29 Figure 24| NON-DEPARTMENTAL EXPENDITURES ......................................................................................................... F-32 Figure 25| ANIMAL CONTROL EXPENDITURES ............................................................................................................... F-34 Figure 26| COMMUNITY CABLE TELEVISION EXPENDITURES ............................................................................................ F-35 Figure 27| CROSSING GUARD EXPENDITURES ................................................................................................................ F-36 Figure 28| DISASTER PREPAREDNESS EXPENDITURES ....................................................................................................... F-37 Figure 29| DOUGHERTY REGIONAL FIRE AUTHORITY EXPENDITURES ............................................................................ F-38 Figure 30| HUMAN SERVICES EXPENDITURES .................................................................................................................. F-39 Figure 31| LIBRARY SERVICES EXPENDITURES ................................................................................................................. F-40 Figure 32| NON-DEPARTMENTAL OTHER EXPENDITURES .............................................................................................. F-41 Figure 33| WASTE MANAGEMENT EXPENDITURES .......................................................................................................... F-42 Figure 34| COMMUNITY DEVELOPMENT EXPENDITURES ................................................................................................ F-46 Figure 35| PLANNING EXPENDITURES ............................................................................................................................ F-48 Figure 36| BUILDING AND SAFETY EXPENDITURES ......................................................................................................... F-50 Figure 37| HOUSING EXPENDITURES ............................................................................................................................. F-52 Figure 38| FIRE SERVICES EXPENDITURES........................................................................................................................ F-55 Figure 39| FIRE OPERATIONS EXPENDITURES ................................................................................................................. F-56 Contents City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page vi Figure 40| FIRE PREVENTION EXPENDITURES ................................................................................................................. F-57 Figure 41| FIRE STATION MAINTENANCE EXPENDITURES ............................................................................................... F-58 Figure 42| POLICE SERVICES EXPENDITURES ................................................................................................................... F-61 Figure 43| POLICE OPERATIONS EXPENDITURES ............................................................................................................ F-63 Figure 44| POLICE OPERATIONS SUPPORT EXPENDITURES ............................................................................................. F-64 Figure 45| PARKS AND COMMUNITY SERVICES EXPENDITURES ....................................................................................... F-68 Figure 46| PARKS AND COMMUNITY SERVICES ADMINISTRATION EXPENDITURES .......................................................... F-70 Figure 47| CULTURAL ARTS AND SPECIAL EVENTS EXPENDITURES ................................................................................. F-72 Figure 48| HERITAGE CENTER EXPENDITURES ............................................................................................................... F-73 Figure 49| SENIOR CENTER EXPENDITURES .................................................................................................................... F-74 Figure 50| SHANNON CENTER EXPENDITURES .............................................................................................................. F-75 Figure 51| STAGER GYM AND OTHER FACILITIES EXPENDITURES ................................................................................... F-76 Figure 52| THE WAVE EXPENDITURES ........................................................................................................................... F-77 Figure 53| PUBLIC WORKS EXPENDITURES .................................................................................................................... F-81 Figure 54| PUBLIC WORKS ADMINISTRATION EXPENDITURES ........................................................................................ F-84 Figure 55| TRANSPORTATION ....................................................................................................................................... F-85 Figure 56| BUILDING MANAGEMENT EXPENDITURES ..................................................................................................... F-86 Figure 57| ENGINEERING EXPENDITURES ....................................................................................................................... F-87 Figure 58| SPECIAL DISTRICTS ....................................................................................................................................... F-89 Figure 59| ENVIRONMENTAL PROGRAMS EXPENDITURES ................................................................................................ F-90 Figure 60| OVERALL CIP EXPENDITURES ......................................................................................................................... G-1 Figure 61| GENERAL IMPROVEMENTS EXPENDITURES ....................................................................................................... G-3 Figure 62| PUBLIC ART EXPENDITURES ............................................................................................................................ G-4 Figure 63| PARKS EXPENDITURES ..................................................................................................................................... G-5 Figure 64| STREETS EXPENDITURES .................................................................................................................................. G-6 Figure 65| DUBLIN CROSSING BOND SERIES 2015-1 (5102) ............................................................................................. I-7 Figure 66| FALLON VILLAGE GHAD (5301) ..................................................................................................................... I-9 Figure 67| SCHAEFER RANCH GHAD (5302) ................................................................................................................. I-10 Figure 68| FALLON CROSSING GHAD (5321) ............................................................................................................... I-11 Figure 69| CERBT SUMMARY ......................................................................................................................................... I-12 Figure 70| HISTORICAL COMPARISON OF REVENUE BY SOURCE ...................................................................................... K-2 Figure 71| GRANTS FOR FISCAL YEAR 2020-21 ............................................................................................................. K-14 Figure 72| LEGAL DEBT LIMIT ........................................................................................................................................ K-38 Contents City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page vii Table of Organizational Charts 1. City Organizational Chart C-5 2. City Council Organizational Chart F-1 3. Office of the City Manager Organizational Chart F-4 4. City Clerk Organizational Chart F-12 5. Human Resources Organizational Chart F-17 6. City Attorney Organizational Chart F-23 7. Administrative Services Organizational Chart F-25 8. Non-Departmental Organizational Chart F-30 9. Community Development Organizational Chart F-43 10. Fire Service Organizational Chart F-53 11. Police Services Organizational Chart F-59 12. Parks and Community Services Organizational Chart F-65 13. Public Works Organizational Chart F-78 Blank City of Dublin Fiscal Years 2020-21 and 2021-2022 Budget This page intentionally left blank Letter City of Dublin Fiscal Years 2020-21 and 2021-2 Budget Page B-9 City of Dublin CITY MANAGER TRANSMITTAL LETTER June 2, 2020 Honorable Mayor and City Council Members: I hereby submit to you the City of Dublin’s Fiscal Year 2020-21 and 2021-22 Budget, covering the beginning of a new two-year budget cycle. There are three primary goals of the budget cycle: 1) Fully fund current City operations; 2) Continue funding future capital endeavors now, through the setting aside of specific reserves; and 3) Maintain adequate operating reserves over the long term. The short-term action items detailed in this letter and planned for in the budget numbers support these three goals. This is a comprehensive document, with fund summaries, revenue and expenditure summaries, position allocations, and illustrative charts and graphs that aim to present the City’s financial position in a clear and transparent manner. Behind the data is the City’s plan to both deliver services to the Dublin community in the short term, while remaining focused on the long-term financial health of the City. Budget-In-Brief: Key Issues Executive Summary Budget Impact of COVID-19 The Fiscal Years 2020-21 and 2021-22 preliminary budget was presented to the City Council at the Strategic Planning meeting on March 4, 2020, showing significant surpluses in the General Fund. Since the presentation, the COVID-19 pandemic and related shutdowns have had a significant impact on the national and local economies, with indicators showing signs of a coming recession. The City of Dublin is already facing operational impacts in the current year due to the shelter in place order issued by Alameda County, particularly related to the closing of City facilities and the suspension of certain programs. In addition, the City is experiencing larger revenue losses, including taxes and investment income, that are tied to declines in the broader economy. Staff expects these impacts to continue for the foreseeable future and have prepared a two-year budget with the latter in mind. The most significant short-term (one- to three-year) impact of the COVID shutdowns on Dublin’s budget is a steep decrease in anticipated taxes and interest income beginning in Fiscal Year 2019-20, with smaller decreases in development, transient occupancy tax, and recreation revenues. The cumulative effect of these hits is the loss of $16.7 million over three years, as shown below. Letter City of Dublin Fiscal Years 2020-21 and 2021-2 Budget Page B-10 Change to FY 19-20 Change to FY 20-21 Budget Change to FY 21-22 Forecast Total Loss Property Taxes ($1,394,000) ($1,690,000) ($3,084,000) Sales Taxes ($1,845,000) ($3,457,950) ($3,355,099) ($8,658,049) Development Revenue ($500,000) ($500,000) TOT ($500,000) ($500,000) Interest ($250,000) ($1,095,985) ($1,490,985) ($2,836,970) Net Recreation Revenue ($587,498) ($567,146) ($1,154,644) Total ($3,182,498) ($7,015,081) ($6,536,084) ($16,733,663) Defining the longer-term impact is more challenging, as it depends upon how quickly normal business resumes, how employment levels recover, and what the post-COVID environment looks like. It could be that City revenues will not return to pre-COVID levels until late Fiscal year 2020-21 or even the following year. The recovery for sales tax will likely take much longer, potentially over five years. Additionally, if financial markets remain volatile because of the pandemic, it is likely that pension costs will rise, and unfunded liabilities will grow. While the City of Dublin is currently well-positioned to weather a hit similar to the last rate hike, it will be important for us to be prepared for extraordinary cost increases. With all of this in mind, the Fiscal Years 2020-21 and 2021-22 Budget includes the following: -Reduced General Fund revenues as shown above, with the assumption of businesses re-opening beginning in June 2020-Reduced recreation services through Summer 2020 (related revenue and expenditures)-Reduced development services (related revenue and contracted expenditures)-$1 million per year funding set aside for the pension liability-A reduction to fuel tax revenues that fund streets projects (Gas Tax reduced by 20%, ACTC-related revenue reduced by 10%) With these adjustments, the City’s fiscal position still remains relatively strong in the short term, with the General Fund in a surplus position for the budget cycle. However, as the world emerges from COVID shutdowns and the “new normal” is defined, there will likely be further adjustments needed to the budget and 10-Year Forecast. Budget Overview The Budget includes citywide revenues1 of $124.5 million in Fiscal Year 2020-21 and $121.7 million in Fiscal Year 2021-22. Expenditure2 proposals total $126.7 million and $119.6 million in Fiscal Years 2020-21 and 2021- 22, respectively. The total citywide fund balance is projected at $282.4 million, and $284.5 million in Fiscal Years 2020-21 and 2021-22, respectively. All fund balances are projected in the positive, with the exception of grant funds, which are reimbursed after expenditures are incurred, and the Public Facility Fees Fund, due to the timing difference in the collection of fees and the construction of parks and facilities. 1 Governmental Funds and Internal Service Funds. Excludes Transfers In and Fiduciary Funds. 2 Governmental Funds and Internal Service Funds. Excludes Transfers Out and Fiduciary Funds Letter City of Dublin Fiscal Years 2020-21 and 2021-2 Budget Page B-11 The General Fund Budget is balanced in both years, with a projected addition to reserves of $8.1 million in the first year, and $6.4 million in the second year. Though Property Tax continues to show some growth in both years, Sales Tax, development revenue, and interest earnings are projected to be significantly lower due to the impact of COVID-19 as discussed above. On the expenditure side, a budget reduction of roughly $1.1 million in personnel costs is projected in Fiscal Year 2020-21 as the net result of a reduction of Parks and Community Services temporary salaries, increased PERS costs, and significant savings in retiree health costs. Contracted Services costs (Police, Fire and Maintenance) continue to rise, increasing a combined 3.9% and 4.3% in the first and second year, respectively. General Fund 10-Year Forecast An update to the General Fund 10-Year Forecast was presented to the City Council on March 4, 2020. At that point, a General Fund deficit was projected by Fiscal Year 2029-30, due largely to the rising cost of contracted services, and a decrease over time in development revenues. However, incorporating the impacts of COVID- 19 brings the operating deficit forward by three years to Fiscal Year 2026-27 ($1.0 million). The assumptions used in the Forecast are discussed in the Forecast section below. Short-Term Priorities and Factors The following is a discussion of the short-term considerations addressed in the two-year budget. 1. Brace for long -term impacts of COVID-19 The City’s conservative budgeting approach has allowed for the establishment of healthy reserves for a variety of short- and long-term needs. In prior budget cycles, surpluses were used to shore up reserves for future capital projects, unfunded liabilities, and contingencies. In planning for the post-COVID environment, of particular concern is the potential for slow recovery to sales tax, and whether there will be additional losses in property tax revenue, which is less reactive in the short term to an economic downturn. It is also likely that we will see an increase in the City’s pension liability and associated ongoing costs. Accordingly, the two-year budget does not include any new programs or significant enhancements above baseline costs, and the focus of quarterly financial reviews will include a measurement of how well the City is prepared to weather a recession. 2. Use surplus reserves for large scale future projects, unfunded liabilities, and asset replacements In the last year, the City utilized reserve surpluses to set aside new General Fund reserves for the following: - Downtown Public Improvements: increased by $1.0 million to $4.0 million total - Fallon Sports Park: increased by $3.0 million to $3.1 million total - Don Biddle Community Park: created a new reserve, $1.0 million total - Catastrophic Loss: increased by $1.0 million to $15.8 million total in preparation for adding the new Public Safety Complex to the City’s asset inventory - Pension and OPEB: increased by $2.0 million to $14.0 million total to protect the City against the impacts of potential lowered CalPERS discount rates - Civic Center Renovation: increased by $1.0 million to $3.0 million total - Contribution to Internal Service Funds: increased by $500,000 to $1.0 million total to cover planned transfer from General Fund to Internal Service Funds for capital asset replacements Letter City of Dublin Fiscal Years 2020-21 and 2021-2 Budget Page B-12 At the second City Council meeting in June 2020, Staff will propose that the surplus anticipated at the end of the current Fiscal Year be shifted appropriately to contingency reserves and/or be used to pay down unfunded liabilities. Additionally, in accordance with direction provided at the City Council meeting of May 19, 2020, the City will shift approximately $3.7 million in General Fund Committed Reserves and $300,000 in Internal Service Funds to cover the increased cost of the new Cultural Arts Center project. 3. Work with contracted service agencies on containing long -term costs The rising cost of contract services (which make up 65% of the total General Fund Operating Budget) is one of the primary factors in the projected operating deficit in the 10-Year Forecast. Contracts for police, fire, and maintenance services are rising 5.7%, 2.4% (excludes one-time capital asset cost), and 5.4%, respectively, in the Fiscal Year 2020-21 Budget. Much of the public safety increase is related to salary and benefit provisions, which are typical to the nature of the work, whereas the increase in maintenance costs is related to adding inventory (e.g. new parks) to the City’s list of assets to be maintained. Staff will continue working in partnership with the Alameda County Sheriff’s Office, the Alameda County Fire Department, and MCE each year to contain costs where possible, while providing for a safe, well-maintained community. 4. Initiate and/or complete key capital improvement projects The 2020-2025 Capital Improvement Program (CIP) Budget addresses several new large-scale City-built facilities, parks, and streets projects that will be significant to the community. The new projects will impact the City’s ongoing maintenance and replacement budgets. The separate CIP document contains a description of all projects, current and planned, in the next five years. The following is a highlight of large-scale and new projects. Civic Center improvement projects which include Civic Center HVAC and Roof Replacement and Civic Center Rehabilitation provide for the planning, design, and construction of various rehabilitation and renovation projects, replacement of the heating, ventilation, and air conditioning (HVAC) system and controls, roof replacement, associated building modifications, and code compliance upgrades for City Hall and the Cultural Arts Center within the Civic Center complex. The total budget for both projects is $6.8 million, funded by the General Fund and Internal Service Funds. The Cultural Arts Center, included in the CIP beginning in Fiscal Year 2019-20, renovates a 13,000-square- foot space on the first floor of Civic Center formerly occupied by Dublin Police Services. The improved facility will offer cultural, educational and social opportunities for the community, including gallery space, a black box theater; multi-purpose art and music classrooms; a dance studio; and restrooms. The current budget is $5.9 million, funded by Public Facility Fees funds. With City Council approval of the schematic design, a budget adjustment of $4.1 million is needed to fund additional identified programmatic elements and needed structural upgrades in the project. At the June 16, 2020 City Council meeting, Staff will present a recommendation shifting $3.7 million from General Fund Committed Reserves for this purpose, with the balance appropriated from Internal Service Funds. A third phase to Fallon Sports Park is included in the CIP and addresses the design and construction of the remaining 14 acres of Fallon Sports Park, referred to as the Upper Terrace. The total project budget is $10.6 million, funded by the Public Facility Fees Fund. Letter City of Dublin Fiscal Years 2020-21 and 2021-2 Budget Page B-13 There are also two park improvement projects, Parks Playground Replacement and Restrooms Replacement, included in the Five-Year CIP that provide for new playground equipment and renovation of existing restrooms at various parks. The combined budget for the two projects is $2.4 million, funded by the General Fund. The new Five-Year CIP also includes several major street improvement projects, including Dublin Boulevard Extension - Fallon Road to North Canyon Parkway, which provides for construction of the 1.5-mile extension of Dublin Boulevard from Fallon Road to North Canyons Parkway in Livermore. The total project budget is $111.1 million, funded by a combination of special revenue funds and Traffic Impact Fee Fund. Roughly $102.0 million is anticipated in future years (beyond the five-year CIP), and does not currently have an identified funding source. The Iron Horse Trail Bridge at Dublin Boulevard provides for the construction of the Iron Horse Trail bridge for bicycles and pedestrians over Dublin Boulevard. The total project cost is $10.1 million, with the majority of the project funded by a Measure BB Grant. And, the Tassajara Road Realignment and Widening - Fallon Road to North City Limit provides for the planning and preliminary engineering to define a new roadway alignment for Tassajara Road between North Dublin Ranch Drive and the City and Contra Costa County limit. The project also provides for the design and construction of a realigned Tassajara Road from Fallon Road to the northern City limit, which will be coordinated with Contra Costa County. The total project budget is $12.8 million, funded primarily by Traffic Impact Fees. Lastly, the new Five-Year CIP includes four projects (listed below) that are planned to be funded by the Public Facility Fees Fund, however, the Fund does not have sufficient cash flow within the five-year period to cover these. Staff and the City Council discussed this at the Strategic Planning meeting of March 4, and it was ultimately decided to fund the latter three using General Fund surpluses that were anticipated pre-COVID. Now, with the revenue budget losses and unknown financial recovery period, Staff is recommending utilizing half of expected surpluses over Fiscal Years 2019-20, 2020-21, and 2021-22 to complete these projects within the five-year CIP timeframe. The Iron Horse Nature Park project will remain in the CIP but will require additional funding (potentially from grants) and coordination with Zone 7 in order to proceed. - The Iron Horse Nature Park and Open Space: 12.13 acres of nature park and open space adjacent to the Iron Horse Trail, from the Dublin/San Ramon city limit to the confluence of Amador and South San Ramon Creeks, that will be developed in partnership with Zone 7 Water Agency ($11.6 million); - Wallis Ranch Community Park: 8.85 acres in the Wallis Ranch development with a play area, picnic facilities, turf area, natural area, restrooms, pathways, lighting, and irrigation and landscaping ($6.7 million); - Library Tenant Improvements Project: renovation of 5,150 square feet of currently unoccupied space within the building for both library and community use ($1.8 million); and - Jordan Ranch Neighborhood Square: 2.0 acres in the Jordan Ranch development ($1.5 million). Fiscal Year 2020-21 Budget: The Details REVENUES Citywide revenues total $124.5 million in Fiscal Year 2020-21 (including internal service funds, excluding transfers in and Fiduciary Funds), representing an increase of $3.2 million from the Fiscal Year 2019-20 Amended Budget. This revenue amount reflects the net result of a decrease in General Fund revenues due to the fiscal impact of COVID-19 and the receipt of grants for streets improvement projects. Total General Fund revenues are budgeted at $92.3 million, a decrease of $2.8 million from the Fiscal Year 2019- 20 Amended Budget. Letter City of Dublin Fiscal Years 2020-21 and 2021-2 Budget Page B-14 Highlights: • Property Taxes and Sales Taxes remain the City’s largest ongoing revenue sources, accounting for 54% of total governmental fund revenues in FY 2020-21. • General Fund revenues are decreasing $2.8 million, due to the net impact of a slight increase in Property Tax, and significant decrease in Sales Tax and interest earnings. • Development revenues in the General Fund will decline by $1.0 million due to the slowdown of development activities. • Sales Tax and Measure B/BB Sales Tax revenues have also been impacted by COVID-19. It is currently projected that Gas Tax will decline by 20% and Measure B/BB Funds by 10% as compared to the preliminary budget from early March. This results in a decrease of $290,000 from the Fiscal Year 2019- 20 Amended Budget. • Grant funding is increasing by a net $1.9 million in Fiscal Year 2020-21, due primarily to the funding of a Measure BB grant for the Iron Horse Trail Bridge project. • The Garbage Service Fund is projected to increase by $1.7 million in Fiscal Year 2020-21 due to a new garbage service contract with AVI and an increase in rates. The related increase to franchise fees in the General Fund is $730,000. OPERATING EXPENDITURES The Fiscal Year 2020-21 Budget totals $98.01 million in all funds (including internal service fund purchases, excluding transfers out and Fiduciary Funds). This is made up of operating appropriations of $94.4 million and $3.7 million is Internal Service Fund costs, which include equipment purchases and Information Technology costs. The Fiscal Year 2020-21 Budget also includes CIP appropriations totaling $28.6 million. The Fiscal Year 2020-21 General Fund operating budget, excluding transfers to capital improvement projects, totals $82.1 million, with ongoing revenues covering ongoing expenditures by $10.3 million. Most operational departmental expenditure budgets are adjusted each year in a relatively consistent manner, that is, they change with CPI adjustments, or are increased by another specific known factor. Examples are: - Personnel costs are driven by the provision of salaries and benefits as approved by the City Council. Pension and retiree health rates are set by CalPERS and actuaries. The Budget incorporates the City’s most recently increased rates and includes an additional lump sum payment towards the pension liability, as discussed below. - Supplies and Services remain generally static across departments. - Capital Outlay budgets remain generally static across departments, unless there are one-time planned purchases, such as for new software or equipment. The Fiscal Year 2020-21 Budget contains a reduction of $240,000 in such purchases from the prior year Adopted Budget. Highlights: Personnel The two-year budget reflects an updated position allocation plan, projected salaries, health rates, and retirement benefits. Total personnel costs are projected to decrease $1.1 million (-5.2%) in the first year and increase $1.7 million (8.5%) in the second year. This is due primarily to the net impact of a reduction in temporary salaries related to parks and recreation programs that have been suspended, and a decrease in required retiree health Letter City of Dublin Fiscal Years 2020-21 and 2021-2 Budget Page B-15 contributions in the first year. In the second year, temporary salaries associated with recreation programs have been added back, while PERS and group health rate increases have been incorporated. While pension costs continue to increase, $300,000 in Fiscal Year 2020-21 and additional $195,000 in Fiscal Year 2021-22, retiree health payments are decreasing significantly, due to the City’s capping of the benefit plan for new hires (after January 1, 2016). Staff had initially projected savings of $4.0 million over 15 years, but with nearly a quarter of the City workforce turning over in the last two years, the savings from the capped benefit are being realized earlier than anticipated. Staff now expects savings of $6.9 million over the same 15-year period. Contracted Services Costs In Fiscal Years 2020-21 and 2021-22, total contract services make up 65% of the overall General Fund expenditure budget. Public Safety contract costs make up 44% of the total operating budget. The following table shows changes to contracted services costs in the General Fund, with details shown in the General Fund Section of this document. Budget increases incorporate cost-of-living adjustments in Public Safety, and new inventory added to the service contract for maintenance. (1) Police and Fire liability insurance amounts are not included above; they are included in Services & Supplies. RESERVES Total General Fund reserves are projected at $168.9 million at the end of Fiscal Year 2019-20, a decrease of $10.4 million over Fiscal Year 2018-19. The unassigned/available cash flow reserve is projected at $75.4 million, before any designation by the City Council to specific Committed reserves, and before Staff completes the necessary accounting adjustments to reserves at the end of the current Fiscal Year. The City Council will make reserve designations during the City Council meeting of June 16, 2020. 2020-2025 Capital Improvement Program The 2020-2025 CIP totals $90.9 million over the five-year period. The General Fund contribution for the CIP period is $8.8 million, primarily for Green Stormwater Infrastructure ($2.2 million), Civic Center Rehabilitation ($1.3 million), Parks Playground Replacement ($1.4 million), Restrooms Replacement ($1.0 million), Resiliency and Disaster Preparedness Improvements ($703,095), and other miscellaneous projects totaling $2.1 million. The chart below illustrates total CIP expenses by funding source-type. Contracted Services Detail Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Police Services (1)20,096,213 20,201,920 21,298,390 22,337,368 Fire Services (1)13,747,665 13,747,665 14,290,786 14,917,637 Maintenance Services (MCE)5,318,478 5,379,678 5,736,379 5,875,336 Development 5,171,018 5,278,823 4,616,073 4,364,288 Other Contracted Services 6,320,609 7,691,436 7,111,538 7,026,286 Total Contracted Services 50,653,983$ 52,299,522$ 53,053,166$ 54,520,915$ Letter City of Dublin Fiscal Years 2020-21 and 2021-2 Budget Page B-16 CIP Expenses, All Funds FINANCING 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 Five-Year Total General Fund $1,231,570 $2,285,550 $2,485,780 $2,445,855 $327,715 $8,776,470 Special Revenues $9,153,717 $3,002,559 $3,224,329 $3,224,329 $2,925,309 $21,530,243 Special Revenue - Assessment Districts $40,106 $40,106 $40,106 $40,106 $40,106 $200,530 Special Revenue - Public Art Fund $100,450 $400,000 $500,450 Traffic Impact Fees $7,887,221 $1,865,096 $20,630 $112,260 $815,360 $10,700,567 Public Facilities Fees $8,955,001 $11,165,700 $3,204,719 $2,502,150 $4,117,200 $29,944,771 Internal Service Funds $220,000 $1,563,638 $90,000 $1,873,638 Dublin Crossing Fund $1,000,000 $1,000,000 Other $1,496,676 $1,496,676 Developer Built $3,742,556 $3,742,556 Unidentified $3,591,000 $3,078,000 $4,482,000 $11,151,000 General Fund $1,231,570 $2,285,550 $2,485,780 $2,445,855 $327,715 $8,776,470 TOTAL FINANCING $30,084,741 $27,656,205 $12,143,564 $8,324,700 $12,707,690 $90,916,900 Highlights: Below is a list of projects over $1.0 million with new anticipated funding in the next five years, with the funding sources indicated. The cost listed does not include existing budgets in Fiscal Year 2019-20. Those details can be found in the separate CIP document. General Improvements - Civic Center HVAC and Roof Replacement: $1.7 million (General Fund, ISF) - Civic Center Rehabilitation: $1.3 million (General Fund) - Cultural Arts Center: $5.0 million (Public Facility Fees) - Library Tenant Improvements: $1.8 million (Public Facility Fees, ISF, General Fund advance) Parks - Fallon Sports Park - Phase 3: $7.4 million (Public Facility Fees) - Iron Horse Nature Park and Open Space: $11.6 million (Public Facility Fees, Unidentified) - Jordan Ranch Neighborhood Square: $1.5 million (Public Facility Fees, General Fund advance) - Parks Playground Replacement: $1.4 million (General Fund) - Restrooms Replacement: $1.0 million (General Fund) - Wallis Ranch Community Park: $6.7 million (Public Facility Fees, General Fund advance) Streets - Annual Street Resurfacing: $11.0 million (Special Revenue Funds, General Fund) - Citywide Bicycle and Pedestrian Improvements: $2.1 million (General Fund, Special Revenue Funds) - Citywide Signal Communications Upgrade: $1.3 million (Special Revenue Funds, Traffic Impact Fees, ISF) - Dublin Boulevard Extension - Fallon Road to North Canyon Parkway: $7.2 million (Special Revenue Funds, Traffic Impact Fees, Other, Unidentified) - Green Stormwater Infrastructure: $2.2 million (General Fund) Letter City of Dublin Fiscal Years 2020-21 and 2021-2 Budget Page B-17 - Iron Horse Trail Bridge at Dublin Boulevard: $8.6 million (Special Revenue Funds, Dublin Crossing Fund) - St. Patrick Way Extension: $3.7 million (Developer Build) - Tassajara Road Realignment and Widening - Fallon Road to North City Limit: $10.8 million (Special Revenue Funds, Traffic Impact Fees, Other) 10-Year General Fund Forecast As discussed above, while the General Fund operating budget is balanced in the two-year budget period, the 10- Year Forecast shows a projected operating deficit of $1.0 million in Fiscal Year 2026-27, as illustrated in the table below. 10-Year Forecast ($ in thousands) In developing the Forecast, Staff continued the practice of conservatively projecting revenues, and growing expenditures using historical information. While predicting economic health in the long term is challenging, we believe that at this time, the forecast is a fair representation of the City’s potential financial future. The following are the assumptions used in the Forecast, for Fiscal Years 2022-23 onward. It is important to note that the adjustments (growth or declines) are built upon the currently anticipated two-year impacts of COVID-19. A significant continuation of the shutdowns will necessitate an update to the Forecast. Letter City of Dublin Fiscal Years 2020-21 and 2021-2 Budget Page B-18 10-Year Revenues Property Tax • CPI adjustment: 2% increase (out of a maximum of 2%) on all existing non-Prop 8 homes throughout Forecast. • Transfer of ownerships: growth based on historical averages. • Prop 8 recapture: minimal increase due to large Prop 8 recapture already occurring. Sales Tax • Growth factor: 3.0% from FY 2022-23 onward. • No new large sales tax generators included. • All sharing agreements have been factored in. Development Revenues • Steady decline of 5-10% per year as the community nears build-out. Charges for Services • 1% increase per year as an inflationary factor. 10-Year Expenditures Personnel • No new positions. • COLA: up to 3% annually; Merit Pay: up to 3% annually, beginning FY 2022-23. • Benefit increases according to actuarial estimates (increased PERS rates incorporated, along with decreased retiree health costs) • $1 million per year funding for PERS unfunded liability and rate hike protection. Contracted Services • Annual increase to Police Services Costs: 5.5% - addition of a deputy in each year beginning FY 2022- 23. • Annual increase to Fire Services: 5.0% • Annual increase to Maintenance Services: 4.0% • Annual increase to all other: 4.0% Preventative Maintenance • $1.0 million per year Conclusion Since the recession of 2009, the City has been fortunate to experience healthy growth in our major ongoing revenue categories. We have fully funded City operations, enhanced public safety services, kept our streets in excellent condition, and opened new parks and facilities. At the same time, we have consistently used surpluses to supplement City reserves for contingencies. As such, we are well-positioned, relative to many other agencies, to withstand the currently expected impacts of the COVID-19 pandemic. As we move through this crisis and into a “new normal,” we remain committed to identifying budget solutions that will ensure the long-term fiscal health of this organization. Letter City of Dublin Fiscal Years 2020-21 and 2021-2 Budget Page B-19 I want to thank the City of Dublin staff for their dedication to this community, made evident by the excellent work they do every day. I would also like to express my gratitude to the City Council for its leadership and guidance during these challenging times. Respectfully, Linda Smith City Manager Profile City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page C-1 City of Dublin INTRODUCTION City of Dublin Profile Overview The City of Dublin is located in the East Bay of the San Francisco Bay Area and is approximately 30 miles east of San Francisco and approximately 30 miles northeast of the Silicon Valley. Dublin is one of five communities that comprise the Tri- Valley region. According to the California Department of Finance, the population in the City of Dublin is 61,897 excluding group quarters (3,819), as of May 1, 2020. The City of Dublin was incorporated in 1982 and in 2011 was named an “All-America City” by the National Civic League. Crossroads of the Bay Area Dublin, California has long been known as the “crossroads” of the Bay Area. Dublin sits at the intersection of two major highways: Interstate 580 and Interstate 680. The significance of its location dates back more than 200 years when Dublin served as the crossroads of two important state routes – one from the Bay Area to Stockton, and the other from Martinez to San Jose. The Alamilla Spring, located in the Dublin area, provided a place for travelers to change horses and freshen up before continuing their journey. Dublin has a rich history dating back to 1772 when Pedro Fages led an expedition of 16 mounted men on a journey in search of a land route to Drake’s Bay, which at that time was called San Francisco Bay. Their return journey brought them through the Amador Valley. Building a Community in 1835 and Beyond It was not until 1835 when building began in the area. Jose Maria Amador had been paid in land for his years of service as a Mexican soldier and as administrator of Mission San Jose. He received a land grant of 16,517 acres in the Amador-Livermore Valley. He built many adobe homes and small buildings that were used as shops where his Indian workers made soap, blankets, shoes, farm tools and other products for use on his ranch. In 1850, Michael Murray and Jeremiah Fallon came to this area from Ireland. They purchased 1,000 acres of land from Jose Amador and built homes for their families. The area began to grow as many people settled in Profile City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page C-2 the area. In 1867, Alameda County was created from parts of Contra Costa and Santa Clara counties. Both Murray and Fallon served on the Alameda County Board of Supervisors. By 1877, the first schoolhouse in the Amador-Livermore Valley was constructed in Dublin, along with a church, two hotels, Green’s Store, a wagon and blacksmith shop, and a shoemaker’s shop. The Murray Schoolhouse, Green’s Store, St. Raymond’s Church, and the old Pioneer Cemetery (where members of the Donner Party Expedition are buried) have been preserved and are now located on Donlon Way. Back then, mail was delivered to the Dougherty Station Hotel. Thus, the area became known as Dougherty’s Station. Subsequently, the area later became known as Dublin and in 1982 the City was incorporated. Modern Day The Tri-Valley area is made up of several cities – Dublin, Livermore, and Pleasanton, along with San Ramon and the Town of Danville located in nearby Contra Costa County. During the past 20 years, the Tri-Valley area has become a place of prosperity, a center for internationally acclaimed business parks, home to some of the world’s largest corporations, as well as known for its outstanding schools and variety of housing options. Over the 38 years, Dublin has emerged as a dynamic, thoughtfully planned community. Home to a wide mix of quality housing and two pedestrian-oriented transit districts, Dublin is poised for continued prosperity. The community has continued to maintain its small-town character and has become increasingly diverse. Its strong business climate, new and high-performing schools, planned neighborhood developments, and award-winning parks and facilities, have contributed to a high quality of life for its residents and businesses. Employment There are an estimated 23,346 jobs in Dublin with seven industry sectors accounting for the majority of employment. Currently, the leading industries in Dublin are1: Industry % Retail Trade 21% Accommodation and Food Services 12% Health Care and Social Services 10% Information 8% Manufacturing 8% Construction 4% Administrative and Support (including Waste Management and Remediation Services, Public Administration and Other Services) 3% Prior to the beginning of the COVID-19 pandemic, the regional labor market was healthy, according to East Bay Economic Development Alliance’s East Bay Economic Outlook 2019-20. The East Bay had experienced record low unemployment and projected steady short-term growth in the labor market until March 2020. 1 Environics Analytics, Business Profiles Majors Sectors 2019 Profile City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page C-3 According to the State Employment Development Department Labor Market Information Division, Dublin has a workforce of 31,800 people, and an unemployment rate of 2.1%, which is lower than Alameda County’s 2.5% unemployment rate.2 It is unclear the impact COVID-19 has had on unemployment in the Dublin region since March 2020. Prior to that period, 81% of the labor force worked in white collar jobs. The most common civilian employment sectors for Dublin residents (regardless of the location where they work) are listed in the table below: Top Workforce Sectors % Management 18% Computer/Mathematical 13% Sales/Related 10% Office/Administrative Support 10% Business/Financial Operations 8% Healthcare Practitioner/Technician 5% The jobs-housing balance in Dublin remains healthy at 1.02 jobs per household. According to Census QuickFacts, the median household income in 2018 in Dublin ($144,564) was similar to the Tri-Valley as a whole and higher than Alameda County ($102,125) and California overall ($71,228). A listing of top City employers may be found in the Appendix of the Budget document. Schools The Dublin community is served by the Dublin Unified School District (DUSD). DUSD has eight elementary schools, two middle schools, one traditional high school and one continuation high school, as well as an adult education program. In addition to the public school K-12 system, Dublin boasts of several private schools, including Valley Christian (K-12), St. Raymond’s School (K-8), St. Philip Lutheran (K-8) and Quarry Lane School (K-12). The region is served by the Chabot-Las Positas Community College District and more specifically by Las Positas College just minutes east from Dublin in Livermore. Parks and Community Services The City of Dublin is renowned for its parks and recreation facilities. There are 21 neighborhood and community parks, and six community facilities that serve the variety of facility needs of the community. The City also boasts a significant open space and trail system for those that walk, run, hike and bike throughout the community. The community parks include amenities such as children’s play equipment, sports fields and courts, picnic areas, dog parks, swimming pools, splash pads, bocce ball courts, trails, and large grass areas for informal play or sports activities. Community facilities offer opportunities for event space and adult and youth classes and activities. As the City continues to develop, additional parks and facilities will be built based on the needs of the Dublin community, guided by the Parks and Recreation Master Plan, which was recently updated. Park improvements in fiscal years 2020-21 and 2021-22 that will be in design or construction are: Don Biddle Community Park, Fallon Sports Park (Phase 3), Jordan Ranch Neighborhood Square, Heritage Park Cemetery Improvements, Mape Memorial Park playground improvements, Butterfly Knoll ,and completion of Clover and Sunrise Park and the Imagine Playground at Dublin Sports Grounds. 2 Monthly Labor Force Data for Cities and Census Designated Places (CDP) preliminary data for December, 2019. Profile City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page C-4 In addition to City parks, trails and facilities, the East Bay Regional Park District operates several parks/open spaces facilities in and around Dublin, including the Dublin Hills Regional Preserve and the Iron Horse Trail. The District has trails for hiking, horseback riding, water enjoyment, and multiple regional amenities. Public Transportation The Dublin community enjoys a variety of transportation options. Dublin has two BART stations that serve ridership in the Tri-Valley and commuters from the Central Valley. The City is served by the Livermore Amador Valley Transportation Authority (LAVTA) which provides Wheels bus transportation and connections to Bay Area Rapid Transit (BART), the Altamont Commuter Express (ACE) train, and to the Central Contra Costa Transportation Authority transportation lines. Structure of Government City Council – Five Members, Elected at-large The City of Dublin is a general law city operating under a City Council-City Manager form of government. Council Members are elected at-large and serve the entire community rather than by district. The four Council Members are elected to four-year staggered terms; the Mayor is elected to a two-year term. The City Council establishes local law and policies through the enactment of ordinances and resolutions. The City Council also determines how the City shall obtain and spend funds, adopts a two-year budget process and a Two-Year Strategic Plan. The City Council appoints community members to serve on commissions/boards and advisory committees and represents the City by serving on regional and county committees/boards whose policies may impact Dublin and the Tri-Valley area (e.g. Associated Bay Area Governments, League of California Cities, and Metropolitan Transportation Commission). The City Council appoints the City Manager and City Attorney positions. A City Council position is a part-time and salaried position. City Manager – Appointed by City Council The City Manager is the Chief Executive Officer and is appointed by the City Council. The City Manager provides, in accordance with the City Council policies, overall administration and direction for the City organization and operations. In the event of an emergency, the position is designated to serve as the Director of Emergency Services. The City Manager position is a full-time, salaried position. City Attorney – Appointed by City Council The City Attorney serves as legal counsel for the City Council. This position is responsible for providing both formal and informal legal opinions, as well as advice to the City’s officers, employees, boards and commissions. The duties of this position also include the review and/or preparation of all contracts, bonds, deeds, leases, and other documents of legal significance. This is a contract position. Organizational Chart City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page C-5 Organizational Chart FY 2020-21 and 2021-22 Chart 1| Organizational Chart Citizens of Dublin City Council City Manager Police ServicesHuman Resources Fire ServicesEconomic Development Community DevelopmentCity Clerk Assistant City Manager Administrative Services Non- Departmental Parks and Community Services Public Works City Attorney Process City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page C-6 Budget Document and Process Budget Accounting In accordance with the Governmental Accounting Standards Board (GASB), the City’s funds are grouped into three categories: governmental, proprietary, and fiduciary. Within each category, the funds are further classified into types such as general funds, special revenue funds, etc. Additionally, the funds are divided between major and non-major categories. For budgeting purposes, a major fund represents a fund or fund category that has revenues or expenditures that equals more than ten percent of the City’s entire appropriated budget. In governmental accounting, agencies report different kinds of information for different fund types, according to what and how financial resources are measured. The “current financial resources” method measures an entity’s ability to pay obligations in the near-term, and focuses on cash and/or assets that are expected to be converted to cash within the accounting period, or shortly thereafter. The “economic resources” method measures all assets that are available to the entity, not only cash or soon to be cash. Agencies also use different methods to recognize the timing of certain transactions. Under the “full accrual” accounting basis, all assets are considered available to the governmental unit for the purpose of providing goods and services. Therefore, transactions are recorded when the underlying action takes place, regardless of the actual cash flow timing. Under the “modified accrual” basis, income is recorded using the accrual basis, but expenditures are recorded when they actually occur. The City of Dublin complies with the GASB requirements and thus budgets and accounts for transactions based on the following rules: Fund Category Measurement Focus Accounting Basis Governmental Current financial resources Modified accrual (60 days after year-end) Proprietary Economic resources Full accrual Fiduciary Economic resources Full accrual Furthermore, the City’s expenditure appropriations lapse at the fiscal year end (June 30th), but may be carried over for specific purposes when approved by the City Manager. Encumbrances are considered expenditures in the year of the issuance of the purchase order. If the encumbrance is unused at year end, it is re- appropriated the following fiscal year. A two-year budget is presented to the City Council prior to the beginning of the budget cycle. The Operating Budget is adopted by the City Council on an annual basis. During mid-cycle, a review and update are prepared and presented to the City Council for the adoption of the second year’s budget. The fiscal year begins on July 1 and ends June 30. Operating budgets are controlled at the department level and fund level. The City Council may amend the budget during the fiscal year. The Capital Improvement Program (CIP) is adopted on a multi-year project basis, where funds for specific projects receive an annual appropriation and any unused appropriation may be re-appropriated the following year. The projects are budgeted and built in phases, so as to allow for future planning and budgeting. CIP project budgets are adopted and controlled at the project level and funding source level. Process City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page C-7 Budget Document and Process The Resolution to adopt the operating budget approved by the City Council may be found in the appendix of this document. Included in the Resolution are guidelines of how the budget may be amended without a City Council action. To summarize, the City Manager may increase expense and revenue budgets for both operating budgets where there is a zero net impact on the fund, appropriate funds from Committed and Assigned fund balances that have been approved by the City Council for specific purposes, and transfer between capital improvement projects where the funding source is the same. All other budgetary changes after budget adoption are subject to approval by the City Council. In addition to budget amendments that may occur during the fiscal year, the Administrative Services Director prepares and presents a quarterly review of expenditures and revenues to the City Council. At that time, the Administrative Services Director may recommend budget amendments to the City Council for their consideration. MAJOR BUDGET CATEGORIES REVENUES Taxes/Special Assessments – Revenue collected on property and sales, transient occupancy (hotel tax). Franchise Fees – Fees paid by utility companies (i.e. cable, telephone, garbage) to operate within the City. Licenses and Permits – Fees paid for building, planning and fire inspections and permits. Fines and Forfeitures – The City’s share of fines related to traffic, library, and alarms. Intergovernmental – Includes grants from local, county, state and federal governmental agencies. Charges for Service – Specific police service fees, charges for recreational classes, day care, and library programs, as well as the General Fund administration fee charge to other funds. Use of Money and Property – Includes revenue from land rental and interest income. Other Financing Sources / Uses – Accounts for transfers to and from funds, and proceeds of debt issuance. Development Fees/Impact Fees – Fees which may be imposed on new construction to pay for improvements and facilities required to serve the new development and to reduce the impacts of new development on the community. For example, the development fees may pay fees for streets, parks and schools, but may not be used for day-to-day operating expenses. Other Revenues – Includes donations to a variety of City programs and other revenue that cannot be categorized in distinct revenue category. Transfers In – Internal transfers from another fund. Process City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page C-8 Budget Document and Process EXPENDITURES Salaries and Benefits – Employee salaries, health benefits, retirement benefits, insurance and other miscellaneous benefits. Service and Supplies – office supplies, program supplies, etc. Utilities – Gas & electric, water & sewer, telephone charges. Internal Service Fund Charges – Account for the financing of goods or services provided by one department or agency to other departments or agencies of the City on a cost reimbursement basis and replacement cost charges for equipment, vehicle, building etc. Contracted Services – Costs associated with contracting agencies that provide services to the City (ex. Police and Fire), consulting and professional services. Capital Outlay – Reserved for the purchase of land, vehicles, and large equipment. Debt Service – Accounts for the principal and interest on loans, bonds, leases, and other credit issued to the City. Transfers Out –Internal transfers to another fund. Process City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page C-9 Budget Document and Process Two-Year Budget Process and Timeline Year 1 Cycle Month Description December Budget Kickoff and distribution of budget calendar. January 1. Departments prepare position allocations for the upcoming fiscal year. 2. Departments input CIP project information into budget worksheets. 3. City Council approves the budget calendar and receives information regarding the budget process. January - February Departments input expenditure and revenue data into budget worksheets for the upcoming fiscal year for City Manager’s review. February City Manager reviews preliminary budget. March City Council holds Budget Study Session and seeks input for any additional initiatives for the upcoming fiscal year. April City Commissions review draft CIP budget for conformance and provide recommendation for City Council consideration. June City Council adopts year one of the two-year operating budget and five-year Capital Improvement Program through separate resolutions. Year 2 Cycle Month Description December Mid-year financial review and Budget Update Kickoff. January – February Finance provides updated projections for Year 2. March City Manager reviews preliminary budget update information. April Update City’s strategic plan, City Council holds budget study session for Year 2 May City Council adopts the second year update to the Budget and Capital Improvement Program. Blank City of Dublin Fiscal Years 2020-21 and 2021-22 Budget This page intentionally left blank Summaries City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page D-1 City of Dublin FUNDS SUMMARY Fund Definitions The funding received by public agencies generally has restrictions on how it may be utilized. For example, Gas Tax Revenue must be spent on certain street-related improvements. In accordance with government auditing practices, agencies establish separate funds to demonstrate compliance with the variety of restrictions. There are three categories of Funds used in governmental accounting, which are classified further into Major and Non-Major Funds: • Governmental Funds – Account for activities which are primarily tax-supported operations or other mandatory payments and are virtually unique to government. Fund types are: o General – primary operating fund; accounts for all financial resources of the City except those required to be accounted for in another fund. Use of these funds is discretionary in accordance with City Council policies, and State and local laws. o Capital Project – accounts for the improvement, construction or acquisition of fixed assets such as buildings, facilities, equipment and roads. o Debt Service – accounts for principal and interest of long-term debts. o Special Revenue – accounts for the use of revenues that are legally restricted to expenditures for specific purposes. o Permanent – accounts for funds in which only interest earnings, and not principal amounts, are expendable. The City does not use this type of fund. • Proprietary Funds – Account for activities that are primarily funded by income from operations resulting from voluntary payments for goods and services provided to users. Fund types are: o Internal Service – used for operations serving other funds or departments within the government on a cost-reimbursement basis. o Enterprise – Accounts for operations financed and operated similar to business activities, and services rendered to the general public on a fee basis. The City does not use this type of fund. • Fiduciary Funds – Account for resources held by a governmental entity in a trustee or agency capacity for the benefit of others, and which cannot be used to support the governmental entity. Fund Types are: o Agency – accounts for assets held by the City in a custodial capacity and paid to other individuals or organizations (ex. assessment districts). o Trust – accounts for assets held by other parties (i.e., Pension or Retiree Health Trust). • Major Funds vs. Non-Major Funds – The General Fund is always a major fund. Other major funds have total assets, liabilities, revenues, or expenditures/expenses that are: 1) 10% or more of the corresponding element, excluding extraordinary items, for all funds of that type; and 2) at least 5% of the corresponding element total for all governmental and enterprise funds combined. All other funds are classified as non-major, unless the City deems a certain fund of interest or important to financial statements. Summaries City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page D-2 Fund Definitions CITY OF DUBLIN MAJOR FUNDS Governmental Funds 1. General Funds a. General Fund (1000) – This is the City’s primary operating fund. 2. Capital Project Funds - The City’s Capital Projects are divided into eight fund categories as listed below. Impact Fee Capital Project Funds account strictly for impact fees received from developers that can only be used for specific activities within the City. a. General Improvements Capital Projects (3300) b. Parks Capital Projects (3500) c. Streets Capital Projects (3600) d. Public Facilities Impact Fees (4100) – only for new parks and facilities e. Fire Impact Fees (4201) – only for fire capital expansion projects f. Traffic Impact Fee Funds (4300) – only for street and highway projects g. Dublin Crossing Funds (4400) 3. Special Revenue Funds a. Affordable Housing Fund (2901) - Accounts for in-lieu fees received from developers of properties, which can only be used for the design, development, and construction of citywide affordable housing projects and/or support of affordable housing programs. CITY OF DUBLIN NON-MAJOR FUNDS Governmental Funds 1. Special Revenue Funds a. ACTC Vehicle Registration Fee Fund (2212) - Accounts for an Alameda County Transportation Commission (ACTC) voter approved increase in vehicle registration fees that is distributed by ACTC and designated to be used for street and road system maintenance. b. Box Culvert Maintenance Fund (2322) - Accounts for the funds designated for the maintenance and repairs of box culvert in East Dublin. c. Building Homes and Jobs Act (2911) – Accounts for funding from California Department of Housing and Community Development (HCD) to increase affordable housing stock in California. d. Community Facilities District No. 2017-1 (2710) – Accounts for revenues and expenditures of Dublin Community Facilities District 2017-1 for maintenance services, located in the Dublin Crossing development. e. Cable TV Facilities Fund (2811) - Accounts for Cable TV Facilities fees collected from Cable Television providers and passed through to the City for local cable television, as allowed under State and Federal franchising laws. f. Community Development Block Grant (CDBG) Fund (2903) - Accounts for grants and expenditures related to the Federal Community Development Block Grants received. Summaries City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page D-3 g. Emergency Medical Services (EMS) Special Revenue Fund (2109) - Accounts for Supplemental Paramedic Special Assessment and First Responder Advanced Life Support (FRALS) reimbursements from the Alameda County to fund the costs of providing emergency medical services. h. Enforcement Grants (2111) - Accounts for miscellaneous grants received for police expenditures not reported in other funds. i. Federal Asset Seizure Fund (2107) - Accounts for the receipts and expenditures of the Federal asset seizure funds. j. Federal Transportation Grant (2202) - Accounts for the revenue received from the U.S. Department of Transportation under the Safe, Accountable, Flexible, and Efficient Transportation Equity Act fund. k. Garbage Service Fund (2303) - Accounts for the use of funds received which are levied by the County on behalf of the City for residential garbage and recycling services. l. Landscape Districts Funds – Accounts for revenue and related expenditure of landscape districts within the City: - Stagecoach 1983-2 Fund (2702) - Dougherty Road 1986-1 Fund (2703) - Santa Rita Road 1997-1 Fund (2704) m. Local Recycling Programs Fund (2304) - Accounts for locally derived funds collected for a commercial organic and recycling program, and retained by the City at the end of the franchise held by Waste Management Inc. These funds are independent of the funds distributed by StopWaste.org pursuant to the Alameda County Recycling Measure. n. Measure B - Bike and Pedestrian (2205) - Accounts for an Alameda County Transportation Commission (ACTC) voter approved increase in sales tax use for bike and pedestrian related projects. o. Measure B Grants (2216) – Accounts for Alameda County Transportation Commission (ACTC) discretionary funding from 2014 voter approved increase in sales tax used for improvements on streets and roads. p. Measure B - Local Streets (2204) - Accounts for an Alameda County Transportation Commission (ACTC) voter approved sales tax used for improvements made to streets and roads. q. Measure BB - Bike and Pedestrian (2215) – Accounts for a direct distribution of an Alameda County Transportation Commission (ACTC) 2014 voter-approved increase in sales tax used for improvements on bike and pedestrian projects. r. Measure BB - Grants (2217) - Accounts for Alameda County Transportation Commission (ACTC) discretionary funding (versus direct funding) from 2014 voter-approved increase in sales tax used for improvements on bike and pedestrian projects. s. Measure BB – Local Street (2214) – Accounts for a direct distribution of an Alameda County 2014 voter-approved increase in sales tax used for improvements on streets and roads. t. Measure D Recycling Fund (2302) - Accounts for the use of funds received from the Alameda County Waste Management Authority (Stopwaste.org) pursuant to a voter approved charter amendment and is provided for recycling and related activities. This fund also accounts for other locally derived funds for recycling related activities. u. Noise Mitigation Fund (2902) - Accounts for the fees received from developers of residential properties, which can only be used for noise mitigation measures. v. Public Art Fund (2801) - Accounts for the fees received from developers of properties, which can only be used for the purchase of design, development, and construction of Public Art projects within the City of Dublin. Summaries City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page D-4 w. Road Maintenance & Rehabilitation Account (2220) – Accounts for Senate Bill 1 that increases gasoline and diesel taxes and vehicle registration fees to fund for basic road maintenance, rehabilitation, and critical safety projects on local streets and roads. x. SLES/COPS Fund – CA (2103) – Supplemental Law Enforcement Services / Citizens’ Option for Public Safety: Accounts for police expenditures funded by a State grant. y. Small Business Fund (2601) – Accounts for the economic benefit payments from Amador Valley Industries to support the operations of the City’s Small Business Assistance Program. z. State Grant - Park (2403) - Accounts for Local Assistance Grant funding from the State for park constructions. aa. State Gas Tax Fund (2201) - Accounts for the receipt of state gasoline taxes and expenditures. bb. State Seizure/Special Criminal Activity Fund (2101) - Accounts for receipt of funds derived from non-federal asset forfeitures. cc. Street Light Assessment Districts Funds – Account for revenue and related expenditures of lighting districts. The City has established the following district funds: - Street Light Assessment District 1983-1 Fund (2701) - Street Light District East Dublin 1999-1 Fund (2705) dd. Storm Water Management Funds - Accounts for the funds received from the State, which are designated specifically for the use of storm water related activities. These include: - Storm Water Management Fund (2321) - Dublin/Dougherty Storm Water Management Fund (2323) - Village Parkway Storm Water Management Water (2324) ee. Traffic Safety Fund (2106) - Accounts for the receipt of traffic fines and traffic safety expenditures. ff. Transportation Development Act (2203) - Accounts for revenues received from the Metropolitan Transportation Commission for pedestrian and bicycle projects. gg. Transportation for Clean Air (2207) - Accounts for local fund revenue received from the Bay Area Air Quality Management District, via the Alameda County Transportation Commission, for projects that result in reduction of motor vehicle emissions. hh. Vehicle Abatement Fund (2102) - Accounts for the use of funds received from vehicle registration of Dublin residents for the towing of abandoned vehicles in city limits. 2. Proprietary Funds (Internal Service Funds) a. Equipment Replacement (6305) – finances necessary equipment replacement such as computers and network infrastructure, solar equipment, and telephone systems. b. Facilities Replacement Fund (6205) – finances future major building components such as Heating Ventilation Air Conditioning (HVAC), major electrical system components, and parks related replacements for all City-owned facilities. c. Information Technology Fund (6605) – accounts for all Information Technology costs, including staffing. d. Vehicle Replacement Fund (6105) – finances necessary vehicle replacements, primarily fire apparatus and police vehicles. e. Retiree Health Fund (6901) – accounts for contributions made to the California Employers’ Retiree Benefit Trust Fund (CERBT) for future retiree health care benefits. f. Energy Efficiency Fund (7101) – accounts for the Chevron energy lease financing arrangement, which financed the construction of the Energy Efficient Upgrade Capital Project. Summaries City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page D-5 3. Fiduciary Funds a. Agency Funds i. Geologic Hazard Abatement District (GHAD) - The California Public Resource Code, Section 25670 provides for the establishment of a GHAD as an independent, state-level public agency that oversees geologic hazard prevention, mitigation, abatement and control. GHADs operate with a focus on the prevention of geologic hazards, with mitigation and abatement also being primary functions. A “geologic hazard” is broadly defined as an actual or threatened landslide, land subsidence, soil erosion, earthquake, fault movement or any other natural or unnatural movement of land or earth. Three GHADs have been established in the City of Dublin, with the City acting as trustee of GHAD funds collected and used to contractually provide or arrange for services. The City Council serves as the Board of Directors for the following GHADs: - Fallon Village GHAD (Funds 5301 & 5311) - Schaefer Ranch GHAD (Fund 5302) - Fallon Crossings GHAD (Fund 5321) ii. Community Facilities District No. 2015-1 (5102) – Accounts for special tax levy, expenditures, and bond proceeds of Dublin Community Facilities District 2015-1, located in the Dublin Crossing development. RELATED FUNDS HELD BY OTHER AGENCIES Fiduciary Funds 1. Trust Funds a. California Employers’ Retiree Benefit Trust Fund (CERBT) Trust Fund (5171) – assets held in trust by CalPERS and used to pay retiree health obligations. Per Generally Accepted Accounting Principles (GASB 45), an agency only reports a trust fund in its financial statements if it has some managerial responsibility over the funds (i.e., investment responsibility). Therefore, the City does not show the CERBT Fund in its annual financial report. It is included in this document for informational purposes only. Summaries City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page D-6 Overview of Revenues Figure 1| FY 2020-21 AND 2021-22 REVENUES, GOVERNMENTAL AND PROPRIETARY FUNDS (1) Excludes Transfers In and Fiduciary Funds. Category Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Property Taxes $44,296,409 $46,874,754 $47,534,754 $48,896,000 $50,519,170 Sales Taxes $26,297,803 $22,487,378 $22,487,378 $20,369,962 $21,091,902 Other Taxes $8,223,510 $6,799,400 $6,799,400 $6,676,387 $7,342,706 Special Assessments $1,467,032 $1,524,276 $1,524,276 $1,614,091 $1,629,096 Licenses & Permits $6,631,083 $5,045,815 $4,545,815 $4,202,800 $3,312,196 Fines & Penalties $265,973 $271,432 $271,432 $247,432 $247,432 Use Of Money & Property $11,864,910 $3,718,227 $3,578,227 $4,082,430 $3,463,812 Intergovernmental $7,389,502 $3,754,661 $6,837,127 $7,688,757 $9,383,126 Charges For Services $16,761,306 $15,053,539 $15,053,539 $15,979,404 $16,701,886 Other Revenue $19,277,642 $12,515,306 $7,414,309 $9,528,337 $2,852,600 TOTAL GOVERNMENTAL FUNDS $142,475,170 $118,044,788 $116,046,257 $119,285,599 $116,543,926 Use Of Money & Property $372,781 $166,238 $166,238 $223,668 $167,751 Internal Service Charges $8,568,885 $4,177,931 $4,177,931 $4,064,222 $3,959,309 Other Revenue $783,984 $889,000 $889,000 $924,080 $1,059,830 TOTAL INTERNAL SERVICE FUNDS $9,725,649 $5,233,169 $5,233,169 $5,211,971 $5,186,890 Grand Total (1)$152,200,820 $123,277,957 $121,279,426 $124,497,570 $121,730,816 INTERNAL SERVICE FUNDS Summaries City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page D-7 Overview of Revenues Summaries City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page D-8 Overview of Expenditures Figure 2| FY 2020-21 AND 2021-22 EXPENDITURES, GOVERNMENTAL AND PROPRIETARY FUNDS Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 OPERATING BUDGET (Governmental Funds) Salaries & Wages $11,396,224 $12,584,613 $12,583,149 $12,112,506 $13,307,160 Benefits $4,828,967 $6,474,876 $6,792,201 $6,077,420 $6,399,431 Services & Supplies $3,374,155 $3,827,884 $4,011,944 $4,227,499 $4,290,772 Internal Service Fund Charges $3,100,265 $3,093,486 $3,093,486 $3,702,852 $3,620,023 Utilities $3,241,218 $3,318,123 $3,338,586 $3,537,466 $3,667,478 Contracted Services $53,390,286 $57,616,779 $59,386,772 $62,320,178 $63,695,291 Loans $50,000 $140,000 $160,000 $160,000 Capital Outlay $1,399,739 $233,136 $4,557,763 $397,467 $118,606 Capital Outlay - ISF $8,200 $8,200 Other $9,764 $222,235 $3,160,639 $222,605 $222,985 Principal & Interest Payments $5,432,701 $1,368,187 $1,368,187 $1,368,187 $0 Impact Fee Obligations $366,819 $560,000 $600,000 $285,000 $256,000 TOTAL OPERATING EXPENDITURES $86,540,137 $89,349,319 $99,032,727 $94,419,381 $95,745,946 CAPITAL IMPROVEMENT PROGRAM General Improvements $11,240,369 $3,585,900 $17,027,307 $599,150 $7,432,607 Public Art $382,575 $335,400 $1,184,635 $100,450 $400,000 Parks $699,234 $7,774,904 $21,622,281 $8,998,866 $7,083,216 Streets $14,666,554 $14,909,405 $26,700,769 $18,889,599 $5,406,826 TOTAL CAPITAL IMPROVEMENT PROGRAM (1)$26,988,732 $26,605,609 $66,534,992 $28,588,065 $20,322,649 TOTAL EXPENDITURES (2)$113,528,869 $115,954,928 $165,567,720 $123,007,446 $116,068,595 INTERNAL SERVICE/DEBT SERVICE FUND Salaries & Wages $472,899 $479,762 $479,762 $569,363 $589,263 Benefits $887,873 $1,060,175 $1,060,175 $1,078,826 $1,224,240 Services & Supplies $429,573 $606,730 $650,940 $698,318 $681,928 Internal Service Fund Charges $80,290 $75,601 $75,601 $145,037 $141,995 Utilities $62,991 $71,843 $71,843 $69,911 $72,742 Contracted Services $1,120,876 $1,274,598 $1,336,161 $550,333 $481,290 Capital Outlay $558,699 $616,070 $1,242,054 $55,800 $50,000 Capital Outlay - ISF $2,500,000 $2,769,735 $485,946 $267,863 Other $3,656 TOTAL INTERNAL SERVICE/DEBT SERVICE FUND (2) (3)$3,616,856 $6,684,779 $7,686,271 $3,653,535 $3,509,321 GRAND TOTAL (2)$117,145,725 $122,639,707 $173,253,990 $126,660,981 $119,577,916 (1) Excludes Developer Built and outside funding sources (2) Excludes Fiduciary Funds (3) Excludes depreciation expenditures and Transfers Out Summaries City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page D-9 Overview of Expenditures Summaries City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page D-10 Summary by Fund Type Figure 3| SUMMARY BY FUND TYPE Governmental Proprietary FY 2019-20 Beginning Balance $274,696,807 $61,824,205 Revenues/Transfers In $181,913,637 $6,233,169 Expenditures /Transfers Out $229,330,648 $10,790,722 Ending Balance $227,279,796 $57,266,652 FY 2020-21 Beginning Balance $227,279,796 $57,266,652 Revenues/Transfers In $147,930,264 $6,211,971 Expenditures /Transfers Out $152,432,112 $3,873,534 Ending Balance $222,777,948 $59,605,088 FY 2021-22 Beginning Balance $222,777,948 $59,605,088 Revenues/Transfers In $136,923,175 $6,186,890 Expenditures /Transfers Out $135,884,206 $5,072,959 Ending Balance $223,816,917 $60,719,019 Summaries City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page D-11 Overview of Fund Balances Figure 4| OVERVIEW OF FUND BALANCES FISCAL YEAR 2019-20 AMENDED BUDGET Title Beg. Fund Balance Revenue Transfer In Expenditures Transfer Out End. Fund Balance General Fund $171,225,773 $95,175,016 $76,075 $85,311,137 $20,347,373 $160,818,355 State Seizure/Special Activity Fund $29,590 $15,253 $44,415 $428 Vehicle Abatement $208,741 $40,106 $75,000 $173,847 SLES/COPS Fund - CA $96,982 $100,073 $100,000 $97,055 Traffic Safety $156,251 $161,588 $303,689 $14,150 Federal Asset Seizure Fund $649 $649 EMS Special Revenue $146,242 $200,089 $191,779 $154,552 Enforcement Grants $99,773 $44 $99,817 State Gas Tax $2,726,804 $1,595,630 $728,718 $3,592,111 $1,605 Federal Transportation Grant $661,000 $661,000 Transportation Development Act $730 $210,000 $210,730 Measure B Sales Tax-Local Streets $543,438 $500,354 $915,675 $128,117 Measure B Sales Tax-Bike & Ped $316,166 $170,875 $17,961 $412,782 $56,298 TFAC/Transportation for Clean Air $345 $146,000 $146,345 ACTC - Vehicle Registration Fee $247,223 $251,819 $205,986 $216,744 $76,311 Measure BB Sales Tax - Local Streets Fund (ACTC)$306,614 $451,355 $639,619 $118,350 Measure BB Sales Tax - Bike & Pedestrian Fund (ACTC)$204,881 $142,041 $273,541 $73,381 Measure B Grants $8,965 ($8,965) Measure BB Grants ($3,619,580)$835,731 $1,397,540 ($4,181,390) Road Maint & Rehab Account (RMRA)$675,414 $1,123,961 $67,853 $1,598,013 $269,216 Measure D $528,571 $183,042 $176,941 $155,946 $378,726 Garbage Service Fund $229,960 $4,762,205 $4,777,232 $214,933 Local Recycling Programs $114,626 $32,242 $32,100 $14,360 $100,408 Storm Water Management $246,838 $2,970 $12,040 $237,768 Box Culvert $380,868 $5,011 $385,879 State Grant - Park $1,400,000 $1,400,000 Small Business Assistance $416,524 $100,000 $100,000 $416,524 Street Light District Funds $1,382,286 $653,280 $433,167 $761,615 $840,784 Landscape District Funds $1,419,515 $650,426 $563,179 $1,506,762 CFD 2017-1 $70,378 $39,448 $24,722 $85,104 Public Art Fund $4,670,733 $33,650 $80,190 $1,184,635 $3,439,557 Cable TV Facilities $167,404 $186,266 $42,442 $311,228 Affordable Housing Fund (1)$28,731,550 $184,570 $680,525 $28,235,594 Noise Mitigation Fund $18,166 $1,796 $19,962 Community Development Block Grant $115,696 $115,696 Capital Improvement Project Funds $811,540 $65,723,452 $66,534,992 Public Facility Fees $23,535,816 $2,501,063 $1,423,999 $15,044,967 $9,567,914 Fire Impact Fees $180,037 $103,401 $100,000 $183,438 Traffic Impact Fees $28,638,901 $1,415,597 $3,566,162 $11,205,243 $15,283,094 Dublin Crossing Fund $10,598,600 $1,083,119 $3,500,724 $8,180,994 ISF - Vehicles (2)$4,501,117 $550,532 $3,185,858 $1,865,791 ISF - Facilities (2)$48,222,770 $299,793 $1,000,000 $173,609 $1,990,951 $47,358,003 ISF - Equipment (2)$6,850,628 $898,783 $799,206 $691,028 $6,259,177 ISF - IT Fund $2,216,150 $1,585,865 $1,626,370 $422,472 $1,753,173 ISF - Retiree Health $33,540 $1,898,196 $1,901,228 $30,508 GRAND TOTAL (3)$336,521,012 $121,279,426 $66,867,380 $173,253,990 $66,867,380 $284,546,448 (1) Beginning Fund Balance includes $15,098,282 in outstanding loans. (2) Beginning Fund Balance includes $42,114,355 as Net Investment in Capital Assets. (3) Excludes Fiduciary Funds Summaries City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page D-12 Overview of Fund Balances Fiscal Year 2020-21 Figure 5| OVERVIEW OF FUND BALANCES FISCAL YEAR 2020-21 Title Beg. Fund Balance Revenue Transfer In Expenditures Transfer Out End. Fund Balance General Fund $160,818,355 $92,334,019 $56,600 $82,079,750 $2,231,570 $168,897,651 State Seizure/Special Activity Fund $428 $644 $1,072 Vehicle Abatement $173,847 $36,886 $50,000 $160,733 SLES/COPS Fund - CA $97,055 $101,373 $100,000 $98,428 Traffic Safety $14,150 $141,250 $140,760 $14,640 EMS Special Revenue $154,552 $205,903 $188,656 $171,799 Enforcement Grants $99,817 $464 $100,280 State Gas Tax $1,605 $1,316,045 $645,654 $667,040 $4,956 Measure B Sales Tax-Local Streets $128,117 $546,948 $593,980 $81,085 Measure B Sales Tax-Bike & Ped $56,298 $198,062 $18,000 $223,400 $12,960 TFAC/Transportation for Clean Air $0 $856,419 ($856,419) ACTC - Vehicle Registration Fee $76,311 $244,541 $262,400 $58,000 $452 Measure BB Sales Tax - Local Streets Fund (ACTC)$118,350 $489,707 $524,000 $84,057 Measure BB Sales Tax - Bike & Pedestrian Fund (ACTC)$73,381 $161,257 $232,878 $1,759 Measure B Grants ($8,965)($8,965) Measure BB Grants ($4,181,390)$4,181,390 $4,751,000 ($4,751,000) Road Maint & Rehab Account (RMRA)$269,216 $982,178 $1,247,000 $4,393 Measure D $378,726 $234,097 $492,870 $119,952 Garbage Service Fund $214,933 $6,510,000 $6,508,000 $216,933 Local Recycling Programs $100,408 $35,726 $38,350 $97,784 Storm Water Management $237,768 $3,046 $12,000 $228,815 Box Culvert $385,879 $4,663 $390,542 Small Business Assistance $416,524 $100,000 $100,000 $416,524 Street Light District Funds $840,784 $673,581 $432,850 $40,106 $1,041,409 Landscape District Funds $1,506,762 $652,648 $548,943 $1,610,467 CFD 2017-1 $85,104 $115,396 $24,708 $175,793 Public Art Fund $3,439,557 $60,177 $85,000 $100,450 $3,314,285 Cable TV Facilities $311,228 $183,972 $42,442 $452,758 Affordable Housing Fund (1)$28,235,594 $350,176 $641,840 $27,943,931 Noise Mitigation Fund $19,962 $1,103 $21,065 Community Development Block Grant $100,570 $93,970 $6,600 Building Homes and Jobs Act $310,000 $310,000 Capital Improvement Project Funds $28,588,065 $28,588,065 Public Facility Fees $9,567,914 $6,512,320 $1,368,187 $8,955,001 $5,757,046 Fire Impact Fees $183,438 $87,651 $85,000 $186,089 Traffic Impact Fees $15,283,094 $1,259,806 $200,000 $7,887,221 $8,455,679 Dublin Crossing Fund $8,180,994 $1,150,000 $1,000,000 $8,330,994 ISF - Vehicles (2)$1,865,791 $711,708 $283,000 $2,294,499 ISF - Facilities (2)$47,358,003 $313,236 $1,000,000 $50,000 $48,621,239 ISF - Equipment (2)$6,259,177 $1,075,121 $227,877 $20,000 $7,086,421 ISF - IT Fund $1,753,173 $2,033,260 $2,015,544 $200,000 $1,570,889 ISF - Retiree Health $30,508 $1,078,646 $1,077,113 $32,041 GRAND TOTAL (3)$284,546,448 $124,497,570 $29,644,665 $126,660,981 $29,644,665 $282,383,036 (1) Beginning Fund Balance includes $15,098,282 in outstanding loans. (2) Beginning Fund Balance includes $42,114,355 as Net Investment in Capital Assets. (3) Excludes Fiduciary Funds Summaries City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page D-13 Overview of Projected Fund Balances Fiscal Year 2021-22 Figure 6| OVERVIEW OF PROJECTED FUND BALANCES FISCAL YEAR 2021-22 Title Beg. Fund Balance Revenue Transfer In Expenditures Transfer Out End. Fund Balance General Fund $168,897,651 $94,501,945 $56,600 $84,910,277 $3,285,550 $175,260,369 State Seizure/Special Activity Fund $1,072 $644 $1,716 Vehicle Abatement $160,733 $36,164 $50,000 $146,897 SLES/COPS Fund - CA $98,428 $101,030 $100,000 $99,458 Traffic Safety $14,640 $141,250 $144,600 $11,290 EMS Special Revenue $171,799 $209,374 $189,999 $191,175 Enforcement Grants $100,280 $348 $100,628 State Gas Tax $4,956 $1,636,931 $666,248 $784,000 $191,638 Measure B Sales Tax-Local Streets $81,085 $597,576 $572,000 $106,662 Measure B Sales Tax-Bike & Ped $12,960 $218,200 $18,000 $18,400 $194,760 TFAC/Transportation for Clean Air ($856,419)$856,419 ACTC - Vehicle Registration Fee $452 $270,462 $262,400 $8,000 $514 Measure BB Sales Tax - Local Streets Fund (ACTC)$84,057 $535,077 $374,000 $245,134 Measure BB Sales Tax - Bike & Pedestrian Fund (ACTC)$1,759 $176,993 $25,878 $152,874 Measure B Grants ($8,965)($8,965) Measure BB Grants ($4,751,000)$4,751,000 Road Maint & Rehab Account (RMRA)$4,393 $1,224,496 $1,220,281 $8,608 Measure D $119,952 $232,572 $348,870 $3,655 Garbage Service Fund $216,933 $6,789,400 $6,787,400 $218,933 Local Recycling Programs $97,784 $36,545 $38,350 $95,978 Storm Water Management $228,815 $2,285 $12,000 $219,099 Box Culvert $390,542 $3,498 $394,040 Small Business Assistance $416,524 $100,000 $100,000 $416,524 Street Light District Funds $1,041,409 $672,453 $449,530 $40,106 $1,224,226 Landscape District Funds $1,610,467 $657,050 $566,814 $1,700,702 CFD 2017-1 $175,793 $115,297 $25,596 $265,494 Public Art Fund $3,314,285 $45,133 $80,000 $400,000 $2,879,418 Cable TV Facilities $452,758 $183,729 $42,442 $594,045 Affordable Housing Fund (1)$27,943,931 $225,638 $653,449 $27,516,120 Noise Mitigation Fund $21,065 $832 $21,897 Community Development Block Grant $100,570 $93,970 $6,600 Capital Improvement Project Funds $20,322,649 $20,322,649 Public Facility Fees $5,757,046 $1,328,192 $0 $11,165,700 ($4,080,462) Fire Impact Fees $186,089 $58,380 $56,000 $188,470 Traffic Impact Fees $8,455,679 $584,444 $200,000 $1,865,096 $6,975,027 Dublin Crossing Fund $8,330,994 $150,000 $8,480,994 ISF - Vehicles (2)$2,294,499 $553,979 $105,666 $2,742,811 ISF - Facilities (2)$48,621,239 $392,768 $1,000,000 $50,000 $1,543,638 $48,420,368 ISF - Equipment (2)$7,086,421 $1,058,490 $186,438 $20,000 $7,938,473 ISF - IT Fund $1,570,889 $1,986,684 $1,973,397 $1,584,176 ISF - Retiree Health $32,041 $1,194,969 $1,193,820 $33,190 GRAND TOTAL (3)$282,383,036 121,730,816 $21,379,249 $119,577,916 $21,379,249 $284,535,936 (1) Beginning Fund Balance includes $15,098,282 in outstanding loans. (2) Beginning Fund Balance includes $42,114,355 as Net Investment in Capital Assets. (3) Excludes Fiduciary Funds Summaries City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page D-14 Funds and Department Relationship Matrix This table illustrates departmental oversight of City funds. The Office of the City Manager and the Administrative Service Department are not listed, as they provide oversight and assistance in managing all funds. Fund Name City Attorney Comm. Dev. Fire Police Parks & Comm. Services Public Works Non- Dept. GOVERNMENTAL FUNDS - MAJOR FUNDS Affordable Housing Fund X X Capital Improvement Project Funds X X General Fund X X X X X X X Public Facility Fees X Traffic Impact Fees X X GOVERNMENTAL FUNDS - NON-MAJOR FUNDS ACTC - Vehicle Registration Fee X Box Culvert X Building Homes & Jobs Act X Cable TV Facilities X Community Development Block Grant X X Community Facilities District X Dublin Crossing Comm. Dev. Fee X EMS Special Revenue X Energy Efficiency Capital Lease X Federal Asset Seizure Fund X Federal Transportation Grant X Garbage Service Fund X Landscape District Funds X Local Recycling Programs X Measure B Grant X Measure B Sales Tax-Bike & Ped X Measure B Sales Tax-Local Streets X Measure BB Grant X Measure BB Sales Tax-Bike & Ped X Measure BB Sales Tax-Local Streets X Measure D X Noise Mitigation Fund X Parks Replacement Fund X Public Art Fund X Summaries City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page D-15 Fund Name City Attorney Comm. Dev. Fire Police Parks & Comm. Services Public Works Non- Dept. Road Maintenance and Rehabilitation Account X SLES/COPS Fund - CA X Small Business Fund X State Gas Tax X State Grant - Park X State Seizure/Special Activity Fund X Storm Water Management X Street Light District Funds X Traffic Safety X Transportation Development Act X Transportation for Clean Air X Vehicle Abatement X PROPRIETARY FUNDS ISF - Energy Efficiency X ISF - Equipment Replacement X ISF - Facilities Replacement X X X ISF - Information Services X ISF - Retiree Health X ISF - Vehicle Replacement X X X Blank City of Dublin Fiscal Years 2020-21 and 2021-22 Budget This page intentionally left blank General Fund City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page E-1 City of Dublin GENERAL FUND SUMMARY General Fund Operating Summary General Fund Operating Summary Actual 2018-19 Adopted 2019-20 Amended 2019-20* Budget 2020-21 Forecast 2021-22 REVENUES BY CATEGORY Property Tax $44,293,602 $46,874,754 $47,534,754 48,896,000 50,519,170 Sales Tax $24,817,037 $21,693,878 $21,693,878 $19,595,050 $20,182,902 Sales Tax Reimbursements ($91,062)($466,500)($466,500)($610,000)($610,000) Development Revenue $10,603,008 $8,446,542 $7,946,542 $6,936,677 $5,579,229 Transient Occupancy Tax $2,084,992 $1,400,000 $1,400,000 $1,000,000 $1,500,000 Other Taxes $6,138,518 $5,399,400 $5,399,400 $5,676,387 $5,842,706 Licenses & Permits $291,788 $233,147 $233,147 $238,506 $238,006 Fines & Penalties $130,993 $111,432 $111,432 $107,432 $107,432 Interest Earnings $3,195,567 $2,000,000 $2,000,000 $1,600,000 $1,200,000 Rentals and Leases $1,100,888 $1,104,127 $964,127 $1,329,966 $1,346,678 Intergovernmental $287,811 $234,919 $234,919 $250,000 $250,000 Charges for Services $7,559,259 $6,436,057 $6,436,057 $6,236,759 $7,151,631 Community Benefit Payments $600,000 $200,000 $641,000 Other Revenue $1,214,402 $814,706 $1,046,260 $1,077,242 $1,194,191 Subtotal Revenues - Operating $102,226,802 $94,482,462 $95,175,016 $92,334,019 $94,501,945 Transfers In $144,098 $1,075 $76,075 $56,600 $56,600 Unrealized Gains/Losses $5,020,840 TOTAL REVENUES $107,391,740 $94,483,537 $95,251,091 $92,390,619 $94,558,545 $144,098 $1,075 $76,075 EXPENDITURES BY CATEGORY Salaries & Wages $11,237,770 $11,330,169 $11,328,705 $10,886,254 $12,072,997 Benefits $4,780,663 $6,368,041 $6,685,366 $6,016,602 $6,334,623 Services & Supplies $3,179,408 $3,496,548 $3,724,383 $3,892,941 $4,007,570 Internal Service Fund Charges $2,985,004 $2,977,333 $2,977,333 $3,685,244 $3,602,707 Utilities $2,744,523 $2,728,912 $2,749,475 $2,925,055 $3,029,694 Contracted Services $46,675,752 $50,653,983 $52,299,522 $53,053,166 $54,520,915 Capital Outlay $1,287,107 $153,580 $4,384,118 $397,883 $118,787 Contingency & Miscellaneous $4,074,279 $222,235 $162,235 $222,605 $222,985 Contribution to OPEB/PERS $1,000,000 $1,000,000 $1,000,000 $1,000,000 Subtotal Expenditures - Operating 76,964,506 $78,930,801 $85,311,137 $82,079,750 $84,910,277 OPERATING IMPACT $25,262,297 $15,551,661 $9,863,879 $10,254,268 $9,591,668 Transfers Out to CIPs $1,314,129 $4,553,000 $19,347,373 $1,231,570 $2,285,550 Contribution to ISF $1,000,000 $1,000,000 $1,000,000 $1,000,000 TOTAL EXPENDITURES $78,278,634 $84,483,801 $105,658,510 $84,311,320 $88,195,827 IMPACT ON TOTAL RESERVES $29,113,106 $9,999,736 ($10,407,419)$8,079,298 $6,362,718 TOTAL GENERAL FUND BALANCE $171,225,773 $160,818,355 $168,897,653 $175,260,371 *Includes $2.9M in operating and $14.6M in CIP carried over from FY18-19 General Fund City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page E-2 General Fund Reserves Summary Specific changes to all reserves are shown on the following page. RESERVE BALANCES Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Non-Spendable $12,818 $7,432 $12,818 $12,818 $12,818 Restricted $1,938,000 $1,938,000 $2,379,000 $2,379,000 $2,379,000 Committed $47,267,326 $38,635,322 $37,184,794 $37,184,794 $37,184,794 Assigned $60,771,811 $47,326,009 $43,646,798 $44,575,083 $44,264,228 Unassigned $61,235,819 $54,243,916 $77,594,945 $84,745,958 $91,419,531 TOTAL RESERVES $171,225,773 $142,150,679 $160,818,355 $168,897,653 $175,260,371 Highlights of Reserve Changes The Fund Balance and Reserves Policy is included in the Appendix to this document. The policy was last updated in June 2015. The following are projected uses of reserves in the current year and in the Budget: CIP Projects Funded by Reserves Actual 208-19 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Citywide Signal Communications Upgrade $1,500,000 Civic Center HVAC and Roof Replacement $2,000,000 Don Biddle Community Park $600,000 Dublin Heritage Park Cemetery Improvements $1,491,737 EV Charging Stations $1,643 $148,357 Fallon Sports Park Phase 2 $9,995 Green Stormwater Infrastructure $71,715 $310,855 Imagine Playground at Dublin Sports Ground $250,062 $2,245,576 Maintenance Yard Facility Improvements $71,753 Police Services Building $5,900,000 Shannon Ctr Parking Lot Improvement $616 Total CIPs Funded by Reserves $252,321 $14,967,418 $71,715 $310,855 Specific changes to all reserves are shown on the following page. The changes in Fiscal Year 2019-20 are estimates at this point in time, based on the Amended Budget. The City Council will designate year-end reserves at the meeting of June 16, 2020. General Fund City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page E-3 General Fund Reserve Details RESERVE DESCRIPTION Actual 2018-19 Net Change Projected 2019-20 Net Change Projected 2020-21 Net Change Projected 2021-22 Non-Spendable $12,818 $12,818 $12,818 $12,818 Prepaid Expenses 12,818 12,818 12,818 12,818 Restricted $1,938,000 $441,000 $2,379,000 $2,379,000 $2,379,000 Heritage Park Maintenance 750,000 750,000 750,000 750,000 Cemetery Endowment 60,000 60,000 60,000 60,000 Developer Contr - Downtown 1,049,000 441,000 1,490,000 1,490,000 1,490,000 Developer Contr - Nature Pk 60,000 60,000 60,000 60,000 Developer Contr - Heritage Pk 19,000 19,000 19,000 19,000 Committed $47,267,326 ($10,082,532)$37,184,794 $37,184,794 $37,184,794 Economic Stability 8,000,000 8,000,000 8,000,000 8,000,000 Public Safety Reserve 2,000,000 2,000,000 2,000,000 2,000,000 Downtown Public Impr 4,000,000 (545,375)3,454,625 3,454,625 3,454,625 Economic Development 2,806,486 (2,806,486) Emergency Communications 532,113 (1,736)530,377 530,377 530,377 Fire Svcs OPEB 3,584,672 317,325 3,901,997 3,901,997 3,901,997 Innovations & New Opport 1,133,753 (239,299)894,455 894,455 894,455 One-Time Initiative - Operating 503,860 503,860 503,860 503,860 One-Time Initiative - Capital 5,837,548 (2,387,901)3,449,647 3,449,647 3,449,647 Specific Committed Reserves Maintenance Facility (CIP)71,753 (71,753) Don Biddle Park (CIP)1,000,000 (600,000)400,000 400,000 400,000 Cemetery Expansion (CIP)5,270,875 (1,491,737)3,779,138 3,779,138 3,779,138 Fallon Sports Park II (CIP)110,500 (9,995)100,505 100,505 100,505 Fallon Sports Park III Contingency 3,000,000 3,000,000 3,000,000 3,000,000 Utility Undergrounding (CIP)1,170,190 1,170,190 1,170,190 1,170,190 Advance to Public Facility Fee 6,000,000 6,000,000 6,000,000 6,000,000 Dublin Sports Ground (CIP)2,245,576 (2,245,576) Assigned $60,771,811 ($17,125,012)$43,646,798 $928,285 $44,575,083 ($310,855)$44,264,228 Accrued Leave 1,001,744 1,001,744 1,001,744 1,001,744 Operating Carryovers 2,805,459 (2,805,459) CIP Carryovers 4,006,912 (4,006,912) Non-Streets CIP Commitments 2,462,100 2,462,100 2,462,100 2,462,100 Catastrophic Loss 15,764,599 15,764,599 15,764,599 15,764,599 Service Continuity 3,150,000 3,150,000 3,150,000 3,150,000 Pension Rate Stabilization Plan 2,000,000 2,000,000 2,000,000 2,000,000 Pension & OPEB 14,000,000 14,000,000 14,000,000 14,000,000 Fiscally Responsible Adj 325,000 325,000 325,000 325,000 Municipal Regional Permit 2,360,673 (1,183,575)1,177,098 928,285 2,105,383 (310,855)1,794,528 HVAC Replacement (CIP)2,000,000 (2,000,000) Relocate Parks Dept 250,000 250,000 250,000 250,000 Parks and Streets Contingency 250,000 250,000 250,000 250,000 Specific Assigned Reserves Civic Ctr Renovation-Police Wing 2,962,100 2,962,100 2,962,100 2,962,100 Public Safety Complex (CIP)5,900,000 (5,900,000) Façade Improvement Grants 304,157 304,157 304,157 304,157 Contribution to ISF 1,000,000 (1,000,000) Fire Equipment Replacement 229,066 (229,066) Unassigned $61,235,819 $16,359,126 $77,594,945 $7,151,013 $84,745,958 $6,673,573 $91,419,531 Unassigned-Unrealized Gains 2,186,891 2,186,891 2,186,891 2,186,891 Unassigned (Available)59,048,929 75,408,054 82,559,068 89,232,641 TOTAL RESERVES $171,225,773 ($10,407,419)$160,818,355 $8,079,298 $168,897,653 $6,362,718 $175,260,371 General Fund City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page E-4 General Fund Revenue Assumptions Total General Fund revenues, excluding transfers in, are budgeted at $92.3 million and $94.5 million, in Fiscal Years 2020-21 and 2021-22 respectively, a decrease of $2.8 million in the first year and an increase of $2.2 million in the second year. Dublin’s two largest ongoing revenue sources in the General Fund, Property Taxes and Sales Tax, account for 74% of total revenues in Fiscal Year 2020-21. The following are the key assumptions used to construct the General Fund operating budget in Fiscal Years 2020-21 and 2021-22, and the variances from year to year (the two variance numbers represent the change in Fiscal Year 2020-21 from the Fiscal Year 2019-20 Amended Budget; and the change in Fiscal Year 2021-22 from the Fiscal Year 2020-21 Budget). Descriptions are provided for categories with variances of $150,000 or more. General Fund City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page E-5 Property Tax: +$1.4 million / +$1.6 million Property Tax continues to show growth in both years, even with COVID-19, due to property values for Fiscal Year 2020-21. However, if the pandemic grows more severe and the Shelter In Place order stays as restrictive through the summer, the impacts on the number and value of real estate sales and, potentially, on tax revenues for Fiscal Year 2020-21 and assessed values for Fiscal Years 2021-22 and 2022-23 may become more pronounced. Assumptions • Total Property Tax revenue is projected to grow $1.4 million (2.9%) in FY 2020-21 and $1.6 million (3.2%) in FY 2021-22. • Budgeted delinquency rate of 5% in FY 2020-21 and 3% in FY 2021-22. • Prop 8 recapture: growth based on projected growth in median sale price, for single family residential homes. Sales Tax: -$2.1 million / +$587,852 Sales & use tax declines are expected to continue through 2020, with only moderate gains for several quarters thereafter. It is projected that sales in the Autos and Transportation category will be impacted by COVID-19 significantly, exceeding the worst annual decline during Great Recession. Consumer spending is also anticipated to decrease due to increased unemployment, retail store closures and related impacts, along with continued fears over COVID-19. Assumptions • Total Sales Tax revenue is projected to decrease $2.1 million (-9.7%%) in FY 2020-21 and increase $587,852 (2.9%) in FY 2021-22. • It is estimated it will take over five years to recover the Sales Tax revenue to FY 2018-19 level. Transient Occupancy Tax: -$400,000 / +$500,000 The hotel industry has faced an abrupt and unprecedented drop in hotel demand during the outbreak of COVID- 19 due to the non-existence of business and leisure travel. The Budget projects TOT revenue will decrease $400,000 (-28.6%) in FY 2020-21 due to lower hotel occupancy rates prior to when business travel returns to normal. It is projected TOT will increase $500,000 (33.3%) in FY 2021-22 with the anticipation of a slow, but positive, recovery from the pandemic impacts. Other Taxes: +$276,987 / +$166,319 Other Taxes include Property Transfer Taxes, and multiple Franchise Taxes (electric, gas, garbage, cable). The Budget projects a decrease of $250,000 in Property Transfer Tax and an increase of $527,000 in overall franchise taxes in Fiscal Year 2020-21, primarily due to a new garbage franchise agreement. The Budget projects an increase of $166,000 in Garbage Franchise Tax and all other franchise taxes were held relatively flat in the second year. Development Revenue: -$1,009,865 / -$1,357,448 Development revenues include revenues from permits (primarily building permits), and from planning and engineering services provided by the City that are ultimately covered by developer deposit accounts. The updated projections include anticipated activity in existing projects and do not presume any new development during the 10-year period. General Fund City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page E-6 As the City Council is aware, development projects progress through various stages and the receipt of revenues and corresponding service (i.e., City cost) do not happen simultaneously. Plan check costs are typically incurred approximately 12 months after revenue has been received, meaning that as development decreases, the associated decrease in costs will lag. In anticipation of this, the City has maintained a reserve (currently at $3.2 million) to cover costs during that lag. Assumptions • Development revenues are projected to decrease $1.0 million (-12.7%) in FY 2020-21 from the FY 2019- 20 Amended Budget. • FY 2021-22 revenues are projected to decrease an additional $1.4 million (-24.3%). Interest Income: -$400,000 / - $400,000 Financial markets have experienced significant turbulence, driven by a high level of uncertainty about the impact of the COVID-19 pandemic on the global economy. US Treasury yields have declined, the Federal Reserve sprang into action by lowering interest rates. As a result, it is projected interest revenue will decrease by $400,000 in the first year and additional $400,000 for the second year. Charges for Services (excluding development services): -$199,298 / +$914,873 Charges for services include revenue primarily from Parks and Community Services programs, as well as Waste Management Administrative Fees, collected from the City’s contracted garbage and waste collector (Amador Valley Industries), and Santa Rita revenue, whereby the County reimburses the City for costs incurred when responding to non-emergency calls at the Santa Rita Jail. Assumptions • Recreation program revenues are projected to decrease $566,645 (-10.6%) in FY 2020-21 due to anticipated impact of COVID-19 and increase of $989,576 in FY 2021-22 in anticipation all recreation programs are up running. Community Benefit Payments: No Community Benefit Payments are anticipated in FY 2020-21 and FY 2021-22. General Fund City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page E-7 General Fund Expenditure Assumptions The City's ongoing operating expenditures and long-term financial liabilities continue to grow, and as previously mentioned are projected to eventually outpace the City's ongoing revenue growth in Fiscal Year 2026-27, absent any significant additional revenues or significant cost cutting measures. The Budget reflects a decrease in total operating expenditures of $3.2 million in Fiscal Year 2020-21 and an increase of $2.8 million in Fiscal Year 2021- 22. The chart below presents the composition of operating expenditures by category for Fiscal Year 2020-21, and is followed by a discussion of the assumptions used in preparing the budget. The following are the key assumptions used to construct the General Fund operating budget in Fiscal Years 2020-21 and 2021-22, and the variances from year to year (the two variance numbers represent the change in Fiscal Year 2020-21 from the Fiscal Year 2019-20 Amended Budget; and the change in Fiscal Year 2021-22 from the Fiscal Year 2020-21 Budget). Descriptions are provided for categories with variances of $150,000 or more. General Fund City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page E-8 Personnel Costs: -$1.1 million / +$1.5 million Rising personnel costs are a major area of concern for all public agencies. In recent years, the City has implemented employee cost sharing measures to relieve a portion of the healthcare and retirement cost burden on the City. Currently, employees are paying 100% of the employee portion of pension costs (8% of salary), and are also contributing to the employer portion of pension costs (an additional 7%, for a total of 15% of salary). The two-year budget proposal reflects an updated position allocation plan, projected salaries, health rates, and retirement benefits. The first-year decrease in personnel costs is due primarily to the net result of reduction in temporary staffing, allocation more staff time to capital improvement projects (different funds), and the net impact of increasing pension costs and decreasing retiree health costs, as discussed below. Position Changes The Budget includes the following changes to the City’s Position Allocation beginning in Fiscal Year 2020-21 (net cost shown is first year salary and benefits). There is no change in full time equivalent positions. • Reclass Senior Management Analyst to Human Resources Manager • Reclass to Communications Manager Full-Time Position Allocation Plan 2019-20 2020-21 2021-22 94.00 94.00 94.00 Benefits While the City’s CalPERS payments increases $313,706 in Fiscal Year 2020-21, and another $190,517 in Fiscal Year 2021-22, Staff had planned for this and had incorporated higher payments in the 10-Year Forecast last year. The Budget also includes a lump sum contribution of $1 million annually against the ongoing pension liability. As was discussed in the transmittal letter, retiree health payments are decreasing significantly, due to the City’s capping of the benefit plan for new hires (after January 1, 2016). Staff had initially projected savings of $4.0 million over 15 years, but with nearly a quarter of the City workforce turning over in the last two years, the savings from the capped benefit are being realized earlier than anticipated. Staff now expects savings of $6.9 million over the same 15-year period. Savings in Fiscal Year 2020-21 totals $802,460. Supplies and Services: +$168,558 / +$114,629 During the budget process, Staff were asked to hold the line in operating supplies and service expenditures. The net increase in Supplies and Services is primarily due to insurance premiums and claims. Utilities: +$175,580 / +$104,639 The Budget includes an increase in utilities in Fiscal Year 2020-21 as the net result of bringing the sewer, electric, potable water, and recycled water costs in line with current year costs, and additional facilities. Contract Services: +$753,644 / +$1.5 million The City contracts for Public Safety (Police and Fire), maintenance, development and other miscellaneous services. In Fiscal Years 2020-21 and 2021-22, total contracted services make up 65% of the overall General Fund expenditure budget. Public Safety contracts costs make up approximately 44% of the total operating budget. The details of contract increases were included in the Transmittal Letter to this document, but are also included here for easy reference. General Fund City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page E-9 Police Services Increases are proposed for the Police Services contract with Alameda County Sheriff’s Office (ACSO), as shown in the table below. Police Services Contract Changes General Fund All Funds FY Contract $ Total Contract Increase $ Increase % 2019-20 $20,863,769 $20,963,769 2020-21 $22,049,269 $22,149,269 $1,185,500 5.7% 2021-22 $23,118,282 $23,218,282 $1,069,013 4.8% The following factors are included: • No change in number of contract personnel. • County-approved 4% COLA for sworn personnel for both years; COLA for non-sworn is 3.25% for the two budget years. Fire Services Fire Services Contract Changes General Fund All Funds FY Contract $ Total Contract Increase $ Increase % 2019-20(1) $13,820,485 $14,099,998 2020-21 $14,253,077 $14,435,233 $335,374 2.4% 2021-22 $14,873,928 $15,057,427 $622,194 4.3% (1) Exclude a one-time capital outlay cost of $236,000 The following factors are included: • County-approved 3.0% COLA for safety personnel for both years; COLA for non-safety is 3.25% for the two budget years. • No recommendation of capital asset replacement for both years. General Fund City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page E-10 Maintenance (MCE) MCE Contract Changes General Fund All Funds FY Contract $ Total Contract Increase $ Increase % 2019-20 $5,379,678 $6,126,711 2020-21 $5,736,379 $6,454,765 $328,054 5.4% 2021-22 $5,875,336 $6,612,383 $157,618 2.4% The following factors are included: • New facility inventory: Public Safety Complex – Police Services Building. • 1% COLA increase, prevailing and minimum wage increase The Budget also includes a lump sum amount for additional work beyond what is included in the contract scope. This has been historically budgeted for but not specifically called out in the contract. Staff has asked MCE to include this in the total contract amount, at a not-to-exceed amount of $494,000, which is the average cost of additional work over the past several years. Furthermore, to the extent that there are available budgeted contingency funds, the MCE contract is periodically amended during the City’s quarterly financial reviews to use additional funding for unforeseen needs. Capital Outlay: -$3,986,235 / -$279,096 The Fiscal Year 2019-20 Amended budget includes the land acquisition of Amador Plaza, procurement of situational awareness cameras, and auto license plate recognition cameras to improve the City’s public safety. FY 2020-21 capital outlay budget includes improvements of the Wave, Senior Center, and tree replacements. These are typically one-time expenditures. General Fund City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page E-11 Out-of-State Travel Figure 7| OUT-OF-STATE TRAVEL FISCAL YEAR 2020-2021* Conference Description Location Attendee(s) American Planning Association National Conference Boston, MA Community Development CCPOA Reno, NV Police Services Directors School Oak Brook, IL Parks & Community Services DSI - Dude University - Asset Management Cary, NC Public Works FBINAA National Conference New Orleans, LA Police Services IACP Conference New Orleans, LA Police Services ICSC RECon - The Global Retail Real Estate Convention Las Vegas, NV Economic Development International Code Council Business Meeting and Code Hearings St. Louis, MO Community Development ITE - Institute of Transportation Engineering New Orleans, LA Public Works National League of Cities Annual Conference Tampa, FL City Council National League of Cities Conference Washington DC City Council National Recreation and Park Association Annual Conference Orlando, FL Parks & Community Services United States Mayor's Conference Washington DC City Council Waterpark Conference Las Vegas, NV Parks & Community Services General Fund City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page E-12 Out-of-State Travel Figure 8| OUT-OF-STATE TRAVEL FISCAL YEAR 2021-2022* Conference Description Location Attendee(s) ASCE - American Society of Civil Engineers Chicago, IL Public Works ASLA - American Society of Landscape Architects Nashville, TN Public Works CCPOA – Crime Prevention Reno, NV Police Services Directors School To be determined Parks & Community Services DSI - Dude University - Asset Management Cary, NC Public Works FBINAA National Conference To be determined Police Services IACP Conference To be determined Police Services ICMA Annual Conference Portland, OR Economic Development ICMA Annual Conference Portland, OR City Manager’s Office ICSC RECon: Global Retail Real Estate Convention Las Vegas, NV Economic Development International Code Council Business Meeting and Code Hearings Pittsburgh, PA Community Development ITE - Institute of Transportation Engineering Portland, OR Public Works National League of Cities Annual Conference Salt Lake City, UT City Council National Leagues of Cities Conference Spring Washington DC City Council National Recreation and Park Association Annual Conference To be determined Parks & Community Services United States Mayor's Conference Washington DC City Council Urban Sustainability Director's Network Annual Meeting To be determined Public Works Waterpark Conference To be determined Parks & Community Services *Out of State Travel will be halted until the Shelter in Place Orders have been lifted. Travel will only resume for City staff after approval from the City Manager. Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-1 City of Dublin DEPARTMENTS City Council Chart 2| City Council Organizational Chart Citizens of Dublin Council Member Vice Mayor Mayor Council Member Council Member Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-2 City Council Description: The City Council consists of the Mayor and four City Council members elected at large by the voters of Dublin. The City Council is responsible for enacting legislation, establishing policies, and providing guidance and direction for actions that affect the quality of life in the City. Local elected officials also represent the City at a variety of forums at the County, Regional, State and National levels, in order to make certain the interests of the City of Dublin, and cities in general, are represented. Accomplishments for 2018-19 and 2019-20: • Participated in legislative outreach, in partnership with cities of Livermore, Pleasanton, San Ramon and the Town of Danville. • Completed Dougherty Road Widening Project. • Completed the Dublin Boulevard Widening Project. • Completed the City’s Public Safety Complex for Dublin Police Services. Objectives for Fiscal Year 2020-21 and 2021-22: • Continue to participate in the legislative outreach, in partnership with cities of Livermore, Pleasanton, San Ramon and the Town of Danville. • Issue City of Dublin Annual Report on City Accomplishments and the City Report to share news of the year. Budget Highlights: • Funding for Dublin Pride Week Activities. • Funding for Volunteer Recognition and Inside Dublin Programs. Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-3 City Council Figure 9| CITY COUNCIL EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $71,501 $73,910 $73,910 $81,360 $81,360 Benefits $97,865 $90,243 $90,243 $119,059 $126,189 Services & Supplies $113,172 $143,415 $143,415 $149,415 $147,415 Internal Service Fund Charges $79,384 $85,219 $85,219 $51,064 $50,442 Contracted Services $50,100 $121,000 $123,500 $136,000 $136,000 TOTAL EXPENDITURES $412,022 $513,787 $516,287 $536,898 $541,406 FUNDING General Fund $412,022 $513,787 $516,287 $536,898 $541,406 TOTAL FUNDING $412,022 $513,787 $516,287 $536,898 $541,406 PERSONNEL ALLOCATION Mayor 1.00 1.00 1.00 1.00 1.00 City Council Member 4.00 4.00 4.00 4.00 4.00 TOTAL POSITIONS 5.00 5.00 5.00 5.00 5.00 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-4 Office of the City Manager Chart 3| Office of the City Manager Organizational Chart City Manager Office of the City Manager Assistant City Manager Economic Development Communications Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-5 Office of the City Manager Description: The City Manager’s Office includes personnel and functions that are integral to the professional and administrative management of the City of Dublin. The City Manager serves as the City’s Chief Executive Officer and oversees all day-to-day operations of the City’s operating departments, programs and services, including public safety. The City Manager is appointed by the City Council and has the duty and responsibility to carry out policies adopted by the City Council. The Office of the City Manager includes other professional and administrative staff, including an Assistant City Manager with supervisory responsibility over economic development and communications, as well as certain departmental oversight. It also includes mid-level management staff involved in managing the City’s contracting practices, among many other duties. Accomplishments for 2018-19 and 2019-20: • Implemented cost saving measures to ensure the long-term fiscal sustainability of the City’s operating budget. • Established a public-public partnership with Parks Regional Forces Training Area for ongoing maintenance/public works’ needs. • Implementing electronic signature routing system as part of ongoing technological improvements. • Continued to offer incentives to address current market conditions (Commercial Façade Improvement, Hotel Incentive, Sales Tax Reimbursement, Sewer Capacity Assistance, and Small Business Assistance programs). • Focused efforts on key development sites, including the former Corrie Center building, SCS Development, Downtown Dublin, GH PacVest and properties surrounding the East Dublin BART Station. • Presented a Downtown Dublin Preferred Vision, approved by the City Council, to focus future growth in the Retail District to allow a more pedestrian-oriented, vibrant mixed-use area to take shape. • Worked with a consultant and property owners on updating the Covenants Conditions and Restrictions (CC&Rs) to facilitate retail transition and redevelopment. • Worked with Downtown property owners on building/site improvements. • Received Helen Putnam Award from the League of California Cities for Excellence in City-Business Relations for the Valor Crossing housing development downtown. • Undertook study of Sierra Court Light Industrial Area Re-Zoning. • As part of Business Concierge Program branding, updated business attraction marketing materials. • Strengthened social media efforts with the addition of several new social media platforms (Parks and Community Services Instagram and Facebook accounts for The Wave and Parks and Community Services) and with the hiring of a part-time Social Media Specialist. • Created a series of safety public service announcements (PSAs). Topics addressed were Fireworks Safety; Distracted Driving; and Anti-Vaping. Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-6 Office of the City Manager • Together with Dublin Police Services, utilized the Nixle platform to send out emergency alerts and advisories, as well as information about road closures. • Redesigned the Wave website for better functionality and ease for users. • Began a refresh of the City’s main website and mobile app. Objectives for Fiscal Year 2020-21 and 2021-22: • Implement an Emergency Microloan Program for Small Businesses to assist through the COVID-19 pandemic. • Implement the City Council’s Downtown Preferred Vision by working with property owners on the street grid network, additional amendments to the Downtown Dublin Specific Plan, and continue private stakeholder engagement. • Work with Downtown property owners on updating the CC&Rs to facilitate retail transition and redevelopment. • Work with Downtown property owners on building/site improvements. • Continue working on the Extension of Dublin Blvd. • Continue to offer incentives to address current market conditions. • Facilitate roundtables with commercial and residential brokers, developers and auto dealers. • Facilitate the grand opening of the Zeiss Innovation Center • Focus efforts on key development sites, GH PacVest, Hites Plaza, AT Dublin, Parcels surrounding the East Dublin BART Station, and the Kaiser Commercial site. • Facilitate Community Benefit Agreements for development in Downtown Dublin. • Look for additional ways to increase sales tax revenue for the City. • Complete the Business Concierge Program marketing materials and Welcome Packet. • Increase content about Economic Development related activities on the City’s existing social media platforms, such as welcoming new businesses on Twitter. • Carry out Census Outreach efforts to encourage full participation in Census 2020. • Complete and launch a refresh of the City’s website and mobile app. • Produce annual State of the City presentations. Budget Highlights: • Funding for the Commercial Façade Improvement Program. • Contribution towards Tri-Valley 2040 Vision Plan. Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-7 Office of the City Manager Figure 10| OFFICE OF THE CITY MANAGER EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $1,265,426 $1,632,109 $1,632,109 $1,683,971 $1,741,063 Benefits $416,898 $556,283 $556,283 $483,565 $516,872 Services & Supplies $123,962 $195,087 $189,087 $173,211 $178,241 Internal Service Fund Charges $170,449 $172,629 $172,629 $270,898 $267,735 Contracted Services $124,624 $263,500 $293,700 $304,050 $289,050 Capital Outlay $24,116 $4,500 $10,500 $7,500 $7,500 TOTAL EXPENDITURES $2,125,475 $2,824,108 $2,854,308 $2,923,195 $3,000,461 FUNDING General Fund $2,066,975 $2,724,108 $2,754,308 $2,823,195 $2,900,461 Small Business Assistance $58,500 $100,000 $100,000 $100,000 $100,000 TOTAL FUNDING $2,125,475 $2,824,108 $2,854,308 $2,923,195 $3,000,461 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-8 City Manager The Office of the City Manager provides support to all areas of City operations including, supervision and evaluation of employees; evaluation of all contract services; the enforcement of City Ordinances; recommendations to the City Council on ordinances and policies that address the effective operation of the City; provision of advisory recommendations to the City Council; oversight of the preparation and administration of the City’s Budget and Capital Improvement Program; and representation on behalf of the City before intergovernmental bodies and organizations. The department also provides support services to the City Council, Economic Development, Communications and Human Resources. Figure 11| CITY MANAGER EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $780,182 $850,085 $850,085 $1,090,230 $1,128,135 Benefits $252,878 $300,099 $300,099 $326,213 $348,294 Services & Supplies $27,605 $47,805 $41,805 $41,380 $46,380 Internal Service Fund Charges $111,522 $114,884 $114,884 $208,709 $205,539 Contracted Services $3,245 $5,000 $5,000 $10,000 $10,000 Capital Outlay $13,853 $4,500 $10,500 $7,500 $7,500 TOTAL EXPENDITURES $1,189,284 $1,322,373 $1,322,373 $1,684,032 $1,745,849 FUNDING General Fund $1,189,284 $1,322,373 $1,322,373 $1,684,032 $1,745,849 TOTAL FUNDING $1,189,284 $1,322,373 $1,322,373 $1,684,032 $1,745,849 PERSONNEL ALLOCATION Administrative Aide 0.50 Administrative Technician 0.50 0.50 Assistant City Manager 0.75 0.75 1.00 1.00 1.00 Assistant to the City Manager 0.25 0.25 0.25 0.75 0.75 City Manager 1.00 1.00 0.75 0.75 0.75 Executive Aide 1.00 1.00 1.00 Graphic Design & Comm. Coordinator. 0.25 0.25 Management Analyst I 1.00 1.00 1.00 1.00 1.00 Office Assistant I/II 0.50 0.50 0.50 0.50 0.50 Senior Office Assistant 0.50 Special Projects Manager (Limited Term) 1.00 1.00 TOTAL POSITIONS 4.50 4.50 4.50 6.25 6.25 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-9 Communications The Communications office conducts public relations, marketing, and branding activities as part of its information efforts, including the issuance of City press releases and media advisories; manages the City’s website content; crafts the City Report newsletter and Annual Report; produces the Mayor’s State of the City Address; and conducts social media outreach and issues emergency alert notifications. In addition, the office supports the graphic needs of departments citywide and especially to the Parks and Community Services Department, in the development of their outreach materials such the Activity Guides, Senior Newsletter, email campaigns, and supports a variety of citywide events in the form of promotion and advertising. Figure 12| COMMUNICATIONS EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $169,542 $201,673 $201,673 $235,946 $242,713 Benefits $36,831 $37,955 $37,955 $35,300 $36,763 Services & Supplies $34,340 $62,275 $62,275 $66,665 $66,665 Internal Service Fund Charges $31,700 $31,700 $31,700 $33,930 $33,930 Contracted Services $20,670 $30,500 $30,500 $36,050 $21,050 TOTAL EXPENDITURES $293,083 $364,103 $364,103 $407,891 $401,122 FUNDING General Fund $293,083 $364,103 $364,103 $407,891 $401,122 TOTAL FUNDING $293,083 $364,103 $364,103 $407,891 $401,122 PERSONNEL ALLOCATION Assistant City Manager 0.15 0.15 City Manager 0.15 0.15 0.15 Communications Manager 1.00 1.00 Management Analyst II 1.00 1.00 1.00 TOTAL POSITIONS 1.15 1.15 1.15 1.15 1.15 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-10 Economic Development Economic Development Division activities include economic development programs, such as targeted incentives to attract, retain and expand businesses; economic reports; development of various business marketing materials; and the implementation of the Business Concierge Program, Business Anniversary Recognition Program, and Citywide Street Banner Program including Military Banners. In addition, the Division also participates in regional economic development efforts, including but not limited to, the East Bay Economic Development Alliance, i- GATE, East Bay Leadership Council, Innovation TRIVALLEY and Visit Tri-Valley. It also partners with the Alameda County Small Business Development Center, East Bay SCORE, Tri-Valley Career Center and the Dublin Chamber of Commerce on small business support, as well as continues to participate in membership groups such as the California Association for Local Economic Development (CALED), International Council of Shopping Centers (ICSC), and the Urban Land Institute (ULI). Figure 13| ECONOMIC DEVELOPMENT EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $315,703 $580,351 $580,351 $357,794 $370,214 Benefits $127,189 $218,229 $218,229 $122,052 $131,814 Services & Supplies $62,017 $85,007 $85,007 $65,166 $65,196 Internal Service Fund Charges $27,227 $26,045 $26,045 $28,259 $28,267 Contracted Services $100,709 $228,000 $258,200 $258,000 $258,000 Capital Outlay $10,264 TOTAL EXPENDITURES $643,108 $1,137,632 $1,167,832 $831,272 $853,491 FUNDING General Fund $584,608 $1,037,632 $1,067,832 $731,272 $753,491 Small Business Assistance $58,500 $100,000 $100,000 $100,000 $100,000 TOTAL FUNDING $643,108 $1,137,632 $1,167,832 $831,272 $853,491 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-11 Economic Development (Continued) Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 PERSONNEL ALLOCATION Administrative Aide 0.50 Assistant City Manager 0.10 0.10 Assistant to the City Manager 0.50 0.50 0.50 City Manager 0.10 0.10 0.10 Economic Dev. Director 1.00 1.00 1.00 1.00 1.00 Management Analyst II 0.70 0.70 0.70 1.00 1.00 Senior Office Assistant 0.50 0.50 Special Projects Manager (Limited Term) 1.00 1.00 1.00 TOTAL POSITIONS 3.80 3.80 3.80 2.10 2.10 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-12 City Clerk’s Office Chart 4| City Clerk Organizational Chart City Clerk City Clerk/RecordsElections Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-13 City Clerk’s Office Description: The City Clerk’s Office is comprised of two functions: City Clerk/Records and Elections. The City Clerk’s Office is responsible for administering municipal elections, maintaining official City records and financial statements, the preparation of minutes of City Council meetings, and coordinating Commission and Committee appointments. Accomplishments for 2018-19 and 2019-20: • Successful administration of 2018 General Elections. • Near completion of Records Retention Management. • Concluded the study of the feasibility of offering passport services at City Hall. Objectives for Fiscal Year 2020-21 and 2021-22: • Prepare and administer 2020 General Election. • Continue Records Retention implementation. • Implementation of passport services at City Hall. Budget Highlights: • Funding to conduct Biennial General Municipal election. Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-14 City Clerk’s Office Figure 14| CITY CLERK’S OFFICE EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $303,663 $311,504 $311,504 $376,551 $389,730 Benefits $127,568 $136,142 $136,142 $154,632 $165,358 Services & Supplies $6,411 $11,522 $11,522 $12,572 $11,522 Internal Service Fund Charges $68,007 $70,339 $70,339 $38,166 $36,706 Contracted Services $184,204 $66,960 $96,960 $293,510 $116,960 Capital Outlay $5,700 TOTAL EXPENDITURES $689,853 $596,467 $626,467 $881,131 $720,277 FUNDING General Fund $689,853 $596,467 $626,467 $881,131 $720,277 TOTAL FUNDING $689,853 $596,467 $626,467 $881,131 $720,277 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-15 City Clerk/Records The budget includes staffing costs associated with providing the primary function of the City Clerk’s Office. The City Clerk/Records unit maintains all official records of the City of Dublin, as well as maintains Financial Disclosure and Conflict of Interest records submitted by elected officials. The City Clerk prepares and maintains the minutes of the City Council meetings and coordinates the City Commission and Committee appointments. Figure 15| CITY CLERK/RECORDS EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $303,663 $311,504 $311,504 $376,551 $389,730 Benefits $127,568 $136,142 $136,142 $154,632 $165,358 Services & Supplies $4,556 $8,402 $8,402 $8,402 $8,402 Internal Service Fund Charges $68,007 $70,339 $70,339 $38,166 $36,706 Contracted Services $56,200 $66,960 $96,960 $116,960 $116,960 Capital Outlay $5,700 TOTAL EXPENDITURES $559,994 $593,347 $623,347 $700,411 $717,157 FUNDING General Fund $559,994 $593,347 $623,347 $700,411 $717,157 TOTAL FUNDING $559,994 $593,347 $623,347 $700,411 $717,157 PERSONNEL ALLOCATION Administrative Technician 1.00 1.00 1.00 City Clerk 1.00 1.00 1.00 City Clerk/Records Manager 1.00 1.00 Deputy City Clerk 1.00 1.00 Office Assistant I/II 0.50 0.50 0.50 1.50 1.50 TOTAL POSITIONS 2.50 2.50 2.50 3.50 3.50 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-16 Elections A General Municipal Election is held every other year, with the next election scheduled for November 2020. The budget includes funding for printing costs for candidate binders and related documents, and elections training for City staff. Figure 16| ELECTIONS EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Services & Supplies $1,854 $3,120 $3,120 $4,170 $3,120 Contracted Services $128,004 $176,550 TOTAL EXPENDITURES $129,859 $3,120 $3,120 $180,720 $3,120 FUNDING General Fund $129,859 $3,120 $3,120 $180,720 $3,120 TOTAL FUNDING $129,859 $3,120 $3,120 $180,720 $3,120 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-17 Human Resources Chart 5| Human Resources Organizational Chart Human Resources Director Human Resources Insurance/Risk Management Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-18 Human Resources Description: The Human Resources Office oversees such City programs as human resources (recruitment, selection, salary and fringe benefits administration), risk management (general liability, claims management, property insurance, workers’ compensation, and safety training), employee training and recognition programs and special projects. Accomplishments for 2018-19 and 2019-20: • Administered the City’s health and welfare benefit programs. • Administered City’s recruitment efforts to attract, develop and retain top talent. • Administered City’s risk management programs & management of city’s safety committee. • Centralized human resources functions throughout city departments. • Completed safety inspections per city’s injury illness prevention program & safety plan of action. • Implemented findings from human resources audit. • Reviewed and updated human resources policies as statutory changes occurred. • Implemented organizational changes and succession planning efforts. • Provided summer internship program. • Reviewed & updated city’s comprehensive emergency management plan. • Participated in several disaster preparedness exercises. • Provided three Personal Emergency Preparedness trainings (PEP) to community. • Conducted disaster preparedness training; section chiefs, Emergency Operations Center (EOC), mass care & sheltering, emergency volunteer center and others. • Procured necessary supplies & materials for city operated disaster facilities; including care and shelter resources trailer. • Produced risk control update. • Completed employee process, benefits summaries and survey. Objectives for Fiscal Year 2020-21 and 2021-22: • Administer City’s health and welfare benefit programs. • Administer City’s recruitment efforts to attract top talent. • Administered City’s risk & safety program. • Conduct workplace & safety trainings per City Illness Injury and Prevention Plan (IIPP). • Complete City property inspections. • Review and update administrative policies as statutory changes occur. • Prepare for transition of leadership. Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-19 Budget Highlights: • Funding for centralized human resources function. • Funding for summer internship programs. • Funding for innovative human resources on-boarding efforts. • Funding for volunteer process. • Funding for employee succession planning efforts and specialized recruitment. • Funding for risk exposure and City claims. • Funding for statutory trainings. • Funding for Team Dublin activities. • Funding for insurance increases in property values. Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-20 Human Resources Figure 17| HUMAN RESOURCES EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $422,017 $437,259 $437,259 $525,521 $543,065 Benefits $141,922 $169,263 $169,263 $171,487 $183,911 Services & Supplies $608,891 $614,766 $791,766 $944,526 $993,516 Internal Service Fund Charges $31,499 $30,750 $30,750 $44,019 $41,908 Contracted Services $59,735 $101,700 $151,700 $119,861 $98,861 Capital Outlay $6,704 $10,500 $10,500 $10,500 $10,500 TOTAL EXPENDITURES $1,270,768 $1,364,238 $1,591,238 $1,815,914 $1,871,760 FUNDING General Fund $1,270,768 $1,364,238 $1,591,238 $1,815,914 $1,871,760 TOTAL FUNDING $1,270,768 $1,364,238 $1,591,238 $1,815,914 $1,871,760 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-21 Human Resources The Human Resources function oversees such City programs as human resources (recruitment, selection, salary and fringe benefits administration), risk management, workers’ compensation, best practice compliance, safety compliance and training), employee training, disaster preparedness, employee recognition programs and special projects. Figure 18| HUMAN RESOURCES EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $422,017 $437,259 $437,259 $525,521 $543,065 Benefits $135,629 $157,263 $157,263 $159,487 $171,911 Services & Supplies $61,969 $92,000 $117,000 $86,600 $86,700 Internal Service Fund Charges $31,499 $30,750 $30,750 $44,019 $41,908 Contracted Services $59,735 $101,700 $151,700 $119,861 $98,861 Capital Outlay $6,704 $10,500 $10,500 $10,500 $10,500 TOTAL EXPENDITURES $717,553 $829,472 $904,472 $945,988 $952,945 FUNDING General Fund $717,553 $829,472 $904,472 $945,988 $952,945 TOTAL FUNDING $717,553 $829,472 $904,472 $945,988 $952,945 PERSONNEL ALLOCATION Administrative Technician 1.50 1.50 1.00 1.00 1.00 Human Resources Director 0.75 0.75 0.75 1.00 1.00 Human Resources Manager 1.00 1.00 Senior Management Analyst 1.00 1.00 Senior Office Assistant 0.50 0.50 0.50 TOTAL POSITIONS 3.25 3.25 3.25 3.50 3.50 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-22 Insurance The Human Resources Department has functional management and oversight of the City’s General Liability Insurance that is obtained through a pooled risk sharing arrangement entitles PLAN JPA. This pool currently includes 28 cities in the greater Bay Area and offers coverage up to $30 million per occurrence. In addition to General Liability coverage, the policy also includes Property, as well as Errors and Omissions coverage for the City. The Human Resources Director serves as the City’s Risk Manager and manages the City’s Tort Claims process in collaboration with the City Attorney’s Office. Figure 19| INSURANCE EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Benefits $6,293 $12,000 $12,000 $12,000 $12,000 Services & Supplies $546,922 $522,766 $674,766 $857,926 $906,816 TOTAL EXPENDITURES $553,215 $534,766 $686,766 $869,926 $918,816 FUNDING General Fund $553,215 $534,766 $686,766 $869,926 $918,816 TOTAL FUNDING $553,215 $534,766 $686,766 $869,926 $918,816 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-23 City Attorney’s Office Chart 6| City Attorney Organizational Chart Note: Not included in the Position Allocation Plan City Attorney Assistant City Attorney Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-24 City Attorney’s Office Description: The City contracts with an outside firm, Meyers Nave, for legal services. In addition to having a partner specifically designated as City Attorney for legal services, the firm has a number of practicing attorneys specializing in various areas of municipal law who are utilized by the City on an as-needed basis. The City Attorney provides the following services to the City Council and staff: legal opinions related to City business; drafts and reviews proposed ordinances, resolutions, and contracts; represents the City in certain litigation; and provides legal counsel on development review issues. Accomplishments for 2018-19 and 2019-20: • Provided legal support for City Council initiatives. Objectives for Fiscal Year 2020-2021 and 2021-2022: • Continue to provide legal support for City Council initiatives which involve new ordinances or resolutions. Budget Highlights: • Funding for providing legal services related to City business and development review issues. Figure 20| CITY ATTORNEY’S OFFICE EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Contracted Services $752,481 $987,780 $987,780 $987,780 $987,780 TOTAL EXPENDITURES $752,481 $987,780 $987,780 $987,780 $987,780 FUNDING General Fund $429,580 $766,600 $766,600 $766,600 $766,600 Affordable Housing Fund $12,930 $60,000 $60,000 $60,000 $60,000 Developer Deposit $309,972 $161,180 $161,180 $161,180 $161,180 TOTAL FUNDING $752,481 $987,780 $987,780 $987,780 $987,780 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-25 Administrative Services Chart 7| Administrative Services Organizational Chart Administrative Services Director Assistant Administrative Services Director Information Services Finance Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-26 Administrative Services Description: The Administrative Services Department is comprised of two divisions. The Finance Division is responsible for budget, treasury, accounting, financial reporting and payroll. The Information Services Division is responsible for the City’s network infrastructure, IT service delivery, and Geographic Information Systems. Accomplishments for 2018-2019 and 2019-2020: • Issued a Request for Proposal and in the process of selecting a new financial system. • Received Distinguished Budget Presentation Award by Government Finance Officers Association (GFOA). • Received Excellence in Budgeting for Operating Budget Award from California Society of Municipal Finance Officers (CSFMO). • Received Certificate of Achievement for Excellence in Financial Reporting from Government Finance Officers Association (GFOA) for the City’s Comprehensive Annual Financial Report. • Implemented electronic accounts payable approval process. • Replaced local and remote backup systems. • Upgraded VMWare Horizon virtual desktop software • Designed, planned, and implemented technology infrastructure at new Public Safety Complex (PSC). • Cleaned up wiring closets resulting in fewer networking issues/outages at remote facility sites. Objectives for Fiscal Year 2020-2021 and 2021-2022: • Select and implement a new financial system. • Propose a balanced General Fund budget for Fiscal Year 2020-21 and Fiscal Year 2021-22. • Produce 2020-2025 Capital Improvement Program budget. • Implement a paperless accounts payable process. • Implement an electronic procurement routing /approval process. • Implement business license renewal online. • Review/Renewal of 5 Year IT Master Plan • Upgrade virtual desktop/remote teleworking capacity • Upgrade VOIP phone system • Implement a master inventory list and consolidation of all vendor, software, and asset tracking management Budget Highlights: • Funding for professional services to conduct City’s financial and sales tax audits, and investments. • Funding for citywide software programs. • Funding for consulting services for information technology infrastructure, network monitoring, and geographic information systems. Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-27 Administrative Services Figure 21| ADMINISTRATIVE SERVICES EXPENDITURES Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $1,402,193 $1,576,679 $1,576,679 $1,538,690 $1,592,349 Benefits $494,520 $598,853 $598,853 $505,083 $541,953 Services & Supplies $455,266 $651,850 $662,040 $741,023 $725,483 Internal Service Fund Charges $164,849 $156,946 $156,946 $259,384 $252,798 Utilities $62,991 $71,843 $71,843 $69,911 $72,742 Contracted Services $481,651 $684,130 $660,783 $830,100 $785,050 Capital Outlay $24,897 $5,700 $62,371 $9,700 $1,400 TOTAL EXPENDITURES $3,086,366 $3,746,001 $3,789,514 $3,953,891 $3,971,775 FUNDING General Fund $1,739,931 $2,124,795 $2,163,145 $1,938,346 $1,998,378 ISF - IT $1,346,435 $1,621,206 $1,626,370 $2,015,544 $1,973,397 TOTAL FUNDING $3,086,366 $3,746,001 $3,789,514 $3,953,891 $3,971,775 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-28 Finance The Finance Division performs all Finance related functions which include purchasing, accounts payable, accounts receivable, payroll, treasury, audit, and budget. The Division is also responsible for managing the collection of development related fees and maintaining other related City financial records. Figure 22| FINANCE EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $929,294 $1,096,917 $1,096,917 $969,326 $1,003,086 Benefits $341,700 $427,678 $427,678 $350,337 $377,544 Services & Supplies $25,693 $45,120 $45,120 $42,705 $43,555 Internal Service Fund Charges $134,130 $128,320 $128,320 $139,278 $135,044 Contracted Services $287,861 $421,760 $426,439 $432,800 $437,750 Capital Outlay $21,254 $5,000 $38,671 $3,900 $1,400 TOTAL EXPENDITURES $1,739,931 $2,124,795 $2,163,145 $1,938,346 $1,998,378 FUNDING General Fund $1,739,931 $2,124,795 $2,163,145 $1,938,346 $1,998,378 TOTAL FUNDING $1,739,931 $2,124,795 $2,163,145 $1,938,346 $1,998,378 PERSONNEL ALLOCATION Accountant 1.00 1.00 1.00 1.00 1.00 Administration Services Director 0.65 0.65 0.65 1.00 1.00 Administrative Aide 0.50 0.50 0.50 0.50 0.50 Asst. Admin Svcs Director 1.00 1.00 1.00 0.65 0.65 Budget Analyst 1.00 1.00 Finance Technician I/II 1.00 1.00 1.00 1.00 1.00 Financial Analyst 0.90 0.90 0.90 0.90 0.90 Office Assistant II 0.10 0.10 0.10 Senior Accountant 1.00 1.00 1.00 1.00 1.00 Senior Finance Technician 1.00 1.00 1.00 1.00 1.00 TOTAL POSITIONS 8.15 8.15 7.15 7.05 7.05 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-29 Information Systems The Information Systems Division oversees the operation and maintenance of the City’s technological systems. Functions include support to computer systems, Geographic Information Systems, the telecommunications system, and overall system strategy for delivering services. Figure 23| INFORMATION SYSTEMS EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $472,899 $479,762 $479,762 $569,363 $589,263 Benefits $152,821 $171,175 $171,175 $154,746 $164,410 Services & Supplies $429,573 $606,730 $616,920 $698,318 $681,928 Internal Service Fund Charges $30,719 $28,626 $28,626 $120,106 $117,754 Utilities $62,991 $71,843 $71,843 $69,911 $72,742 Contracted Services $193,789 $262,370 $234,344 $397,300 $347,300 Capital Outlay $3,643 $700 $23,700 $5,800 TOTAL EXPENDITURES $1,346,435 $1,621,206 $1,626,370 $2,015,544 $1,973,397 FUNDING Internal Service Fund - IT $1,346,435 $1,621,206 $1,626,370 $2,015,544 $1,973,397 TOTAL FUNDING $1,346,435 $1,621,206 $1,626,370 $2,015,544 $1,973,397 PERSONNEL ALLOCATION Administration Services Director 0.35 0.35 0.35 Administrative Aide 0.50 0.50 0.50 0.50 0.50 Asst. Admin Svcs Director 0.35 0.35 Information Systems Manager 1.00 1.00 1.00 1.00 1.00 Information Systems Tech I/II 1.00 1.00 2.00 2.00 2.00 Network Systems Coordinator 1.00 1.00 1.00 1.00 1.00 TOTAL POSITIONS 3.85 3.85 4.85 4.85 4.85 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-30 Non-Departmental Chart 8| Non-Departmental Organizational Chart Non-Departmental Animal Control Community Television Crossing Guard Disaster Preparedness Dougherty Regional Fire Authority (DRFA)Human Services Library Services Non-Departmental Waste Management Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-31 Non-Departmental This budget funds activities that are not allocated to a specific operating department. The following programs are included: Non-Departmental - Other, Waste Management, Community Television, Disaster Preparedness, Crossing Guards, Animal Control, Library Services, Human Services and Dougherty Regional Fire Authority (DRFA). Waste Management covers contract services for basic garbage collection, curbside recycling, organic waste collection and other waste related services. Community Cable Television provides funding for, and oversight of, Tri-Valley Community Television, a non-profit corporation, which provides education and government cable television access to the Tri-Valley area, including the City of Dublin. Disaster Preparedness provides training and activities for the community and City to be prepared in the event of a disaster. Crossing Guards are provided by contract to assist with school children safely crossing intersections during the school year. Animal Control services are provided under contract for shelter and enforcement services. Dublin Library is operated by Alameda County Library, with additional funding from the City of Dublin. The Library has a thriving Friends organization offering financial and volunteer support. The Friends sponsor two book sales a year, publish a newsletter, sell promotional items, and promote the Library during community events. Human Services Grants Program provides financial support to local non-profit organizations serving Dublin residents. Funding is recommended annually by the Human Services Commission. Prior to the City’s contracting with Alameda County Fire Department in July 1997, the DRFA provided services to the cities of Dublin and San Ramon. The DRFA budget funds the City’s estimated share of remaining liabilities. Accomplishments 2018-19 and 2019-2020: • Review and update City’s Comprehensive Emergency Management Plan. • Participate in 2018 Urban Shield Mass Care and Sheltering County-wide Exercise. • Conduct Disaster Preparedness Training; Section Chief, Emergency Operations Center (EOC), Mass Care and Sheltering, Emergency Volunteer Center, and others. • Procure necessary supplies and materials for City operated disaster facilities. • Negotiated long term extension for City’s Franchise Waste Management Agreement Objectives for Fiscal Year 2020-2021 and 2021-2022: • Establish the City’s first Community Emergency Response Team (CERT) cohort. • Participate in the Bay Area Urban Areas Security Initiative (UASI) 2020 Golden Eagle County-wide Emergency Operations Functional Exercise. • Implement VEOCI virtual Emergency Operations Center cloud-based software. • Conduct Disaster Preparedness Training: Emergency Operation Center Action Planning, Section Chiefs, VEOCI bootcamps, and others. • Adopt a Disaster Debris Management Plan in accordance with the Tri-Valley Local Hazard Mitigation Plan. Budget Highlights: • Funding for consulting services to support City’s disaster preparedness efforts. • Funding for Virtual Emergency Operations Center (VEOCI) cloud-based software licenses. • Funding the City’s Preventative Maintenance needs • Funding for the City’s Unfunded Retirement costs • Funding for the Intergovernmental agreement between Camp Parks and the City Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-32 Non-Departmental Figure 24| NON-DEPARTMENTAL EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $117,636 $152,109 $152,109 $116,157 $120,012 Benefits $1,704,405 $2,699,829 $3,017,154 $2,814,668 $2,952,582 Services & Supplies $136,398 $35,600 $97,235 $103,946 $105,439 Internal Service Fund Charges $110,008 $111,124 $111,124 $101,009 $102,534 Utilities $103,102 $111,755 $132,318 $101,944 $107,059 Contracted Services $7,829,415 $8,159,906 $9,307,006 $9,515,409 $9,827,255 Capital Outlay $1,449,072 $568,926 $4,895,562 $91,382 $93,037 Capital Outlay - ISF $2,500,000 $2,769,735 $485,946 $267,863 Other $13,420 $222,235 $3,160,639 $222,605 $222,985 Principal & Interest Payments $5,432,701 $1,368,187 $1,368,187 $1,368,187 Impact Fee Obligations $366,819 $560,000 $600,000 $285,000 $256,000 TOTAL EXPENDITURES $17,262,976 $16,489,671 $25,611,069 $15,206,252 $14,054,766 FUNDING General Fund $8,467,005 $4,710,876 $10,018,277 $5,287,594 $5,355,271 Affordable Housing Fund $8,938 $8,000 $8,000 $8,000 $8,000 Cable TV Facilities $105,242 $42,442 $42,442 $42,442 $42,442 CDBG Fund $94,378 $100,570 $115,696 $93,970 $93,970 Fire Impact Fees $100,000 $60,000 $100,000 $85,000 $56,000 Garbage Service Fund $4,693,366 $4,777,232 $4,777,232 $6,508,000 $6,787,400 ISF - Equipment $333,446 $301,136 $422,136 $202,946 $162,197 ISF - Facilities $50,000 $173,609 $50,000 $50,000 ISF - Retiree Health $1,662,138 $1,901,228 $1,901,228 $1,077,113 $1,193,820 ISF - Vehicles $163,459 $2,670,000 $3,185,858 $283,000 $105,666 Public Facilities Fee - Community Park Land $1,368,186 $1,368,187 $1,368,187 $1,368,187 Traffic Impact Fee - Category 1 $233,641 $500,000 $500,000 $200,000 $200,000 Traffic Impact Fee - Category 2 $33,178 Dublin Crossing Transportation Fee $2,998,404 TOTAL FUNDING $17,262,976 $16,489,671 $25,611,069 $15,206,252 $14,054,766 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-33 Non-Departmental Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-34 Animal Control Animal Control Services are provided under contract with the Alameda County Sheriff’s Office for shelter and field services. The contracted activities include: field patrol, enforcement of domestic animal related laws, investigation of dog bites and attacks, collection of stray and dead animals, and animal shelter services. City Staff serves on an Advisory Committee with the cities of Livermore and Pleasanton and the County of Alameda to oversee operations at the jointly owned East County Animal Shelter. Figure 25| ANIMAL CONTROL EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Contracted Services $189,052 $381,863 $381,863 $420,049 $460,872 Capital Outlay $27,987 $39,790 $39,790 $41,382 $43,037 TOTAL EXPENDITURES $217,039 $421,653 $421,653 $461,431 $503,909 FUNDING General Fund $217,039 $421,653 $421,653 $461,431 $503,909 TOTAL FUNDING $217,039 $421,653 $421,653 $461,431 $503,909 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-35 Community Cable Television Tri-Valley Community Television (TV30) is a non-profit corporation which provides education and government cable television access, including the broadcast of City Council meetings. The TV30 Board of Directors is comprised of the Mayors from the cities of Dublin, Livermore and Pleasanton. This budget funds the City of Dublin’s share of costs associated with the TV30 organization and televising City Council meetings. Figure 26| COMMUNITY CABLE TELEVISION EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Services & Supplies $150 $150 $150 $150 Contracted Services $223,196 $186,427 $185,287 $186,427 $186,427 Capital Outlay $1,140 TOTAL EXPENDITURES $223,196 $186,577 $186,577 $186,577 $186,577 FUNDING General Fund $117,954 $144,135 $144,135 $144,135 $144,135 Cable TV Facilities $105,242 $42,442 $42,442 $42,442 $42,442 TOTAL FUNDING $223,196 $186,577 $186,577 $186,577 $186,577 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-36 Crossing Guard Services Currently, crossing guard services are provided to Dublin Unified School District schools at 15 crossing sites throughout the City. The crossing guards assist elementary students in crossing heavily traveled streets on their way to and from school. Services are provided at these locations for four hours per day, in accordance with the Dublin Unified School District regular school schedule. Crossing guard services are provided to the City under private contract. The contractor provides the recruitment, training, supervision, and substitute personnel associated with the program management. Figure 27| CROSSING GUARD EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Contracted Services $204,666 $225,842 $241,401 $254,608 $254,608 TOTAL EXPENDITURES $204,666 $225,842 $241,401 $254,608 $254,608 FUNDING General Fund $204,666 $225,842 $241,401 $254,608 $254,608 TOTAL FUNDING $204,666 $225,842 $241,401 $254,608 $254,608 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-37 Disaster Preparedness The Disaster Preparedness program is responsible for activities related to disaster preparedness including public information, neighborhood preparedness, staff training, and attendance at specialized State training courses. The City Manager’s Office has functional management and oversight of the City’s Emergency Management and Preparedness. This office ensures the City’s Emergency Operations Plan (EOP) is compliant with the California Standardized Emergency Management System, the National Incident Management System, and the Incident Command System and implements an annual Training and Exercising Plan that outlines training for employees and exercises that tests the City’s EOP as well as Emergency Operations Center, Shelter, Feeding, and other elements of response and recovery. Figure 28| DISASTER PREPAREDNESS EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $55,186 $53,811 $53,811 $79,889 $82,685 Benefits $16,643 $18,267 $18,267 $24,307 $25,478 Services & Supplies $27,374 $12,100 $22,100 $20,600 $20,600 Internal Service Fund Charges $49,809 $50,925 $50,925 $38,810 $38,635 Contracted Services $13,058 $5,000 $5,000 $30,000 $30,000 Capital Outlay $40,971 $8,000 $8,000 TOTAL EXPENDITURES $203,040 $148,103 $158,103 $193,606 $197,399 FUNDING General Fund $203,040 $148,103 $158,103 $193,606 $197,399 TOTAL FUNDING $203,040 $148,103 $158,103 $193,606 $197,399 PERSONNEL ALLOCATION Assistant to the City Manager 0.25 0.25 Human Resources Director 0.25 0.25 0.25 Senior Office Assistant 0.50 0.50 TOTAL POSITIONS 0.25 0.25 0.25 0.75 0.75 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-38 Dougherty Regional Fire Authority (DRFA) The budget funds the City’s estimated share of the Dougherty Regional Fire Authority (DRFA) liabilities. Prior to the City’s contracting within Alameda County Fire Department in July 1997, the Dougherty Regional Fire Authority provided services to the cities of Dublin and San Ramon. DRFA continues to exist as a Joint Powers Authority, only of the purposes of distributing the outstanding liabilities and assets to the cities. Figure 29| DOUGHERTY REGIONAL FIRE AUTHORITY EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Benefits $568,366 $697,000 $697,000 $768,000 $768,000 Contracted Services $4,026 $8,523 $4,026 $4,026 TOTAL EXPENDITURES $568,366 $701,026 $705,523 $772,026 $772,026 FUNDING General Fund $568,366 $701,026 $705,523 $772,026 $772,026 TOTAL FUNDING $568,366 $701,026 $705,523 $772,026 $772,026 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-39 Human Services The City of Dublin Human Services Grants Program provides financial support to local non-profit organizations serving Dublin residents through designated funding sources: 1) General Fund 2) Federal Community Development Block Grant program and 3) Housing In-Lieu Fund The Grants Program includes a competitive application process, mandatory participation in meetings and presentations, and strict financial reporting requirements. Funding is recommended annually by the Human Services Commission and awarded by the Dublin City Council to organizations that best meet the community’s needs in keeping with the Grant Program guidelines. Figure 30| HUMAN SERVICES EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $34,567 $42,675 $42,675 $21,395 $21,934 Benefits $12,548 $11,789 $11,789 $6,582 $7,088 Services & Supplies $1,994 $2,200 $2,200 $2,400 $2,400 Internal Service Fund Charges $2,500 $2,500 $2,500 $4,500 $4,500 Contracted Services $243,223 $239,570 $267,987 $297,970 $262,970 Other $12,235 $12,235 $12,605 $12,985 TOTAL EXPENDITURES $294,831 $310,969 $339,386 $345,452 $311,877 FUNDING General Fund $191,515 $202,399 $215,690 $243,482 $209,907 Affordable Housing Fund $8,938 $8,000 $8,000 $8,000 $8,000 CDBG Fund $94,378 $100,570 $115,696 $93,970 $93,970 TOTAL FUNDING $294,831 $310,969 $339,386 $345,452 $311,877 PERSONNEL ALLOCATION Management Analyst II 0.30 0.30 0.30 Recreation Coordinator 0.05 0.05 Recreation Supervisor 0.05 0.05 Recreation Technician 0.05 0.05 TOTAL POSITIONS 0.30 0.30 0.30 0.15 0.15 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-40 Library Services The Dublin Public Library is owned by the City of Dublin and library services are provided through a contract agreement with the Alameda County Library System. Figure 31| LIBRARY SERVICES EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Services & Supplies $8,252 $1,000 $10,826 $10,826 $10,826 Internal Service Fund Charges $57,699 $57,699 $57,699 $57,699 $59,399 Utilities $91,985 $111,755 $111,755 $101,944 $107,059 Contracted Services $736,447 $780,268 $770,442 $810,012 $846,861 Capital Outlay $9,439 TOTAL EXPENDITURES $903,822 $950,722 $950,722 $980,481 $1,024,145 FUNDING General Fund $903,822 $950,722 $950,722 $980,481 $1,024,145 TOTAL FUNDING $903,822 $950,722 $950,722 $980,481 $1,024,145 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-41 Non-Departmental Other This budget funds items that are not allocated to another budget activity. For example, this includes costs associated with replacement of capital assets, credit card processing fees, administrative fees associated with part- time employee retirement system charges (PARS), the commute alternative incentive program for employees, funding to make additional contributions to CalPERS, administrative fees for property tax administration charges, banking fees and preventative maintenance funding. The budget for benefits includes the retiree health premiums and a lump sum contribution to the retiree health liability. Figure 32| NON-DEPARTMENTAL OTHER EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Benefits $1,093,487 $1,949,500 $2,266,825 $2,009,580 $2,145,330 Services & Supplies $98,613 $20,000 $61,809 $69,770 $71,263 Utilities $11,117 $20,563 Contracted Services $1,526,571 $1,559,828 $2,669,422 $954,517 $944,291 Capital Outlay $1,370,674 $521,136 $4,846,632 $50,000 $50,000 Capital Outlay - ISF $2,500,000 $2,769,735 $485,946 $267,863 Other $13,420 $210,000 $3,148,404 $210,000 $210,000 Principal & Interest Payments $5,432,701 $1,368,187 $1,368,187 $1,368,187 Impact Fee Obligations $366,819 $560,000 $600,000 $285,000 $256,000 TOTAL EXPENDITURES $9,913,402 $8,688,651 $17,751,577 $5,433,000 $3,944,747 FUNDING General Fund $6,019,354 $1,838,100 $7,102,154 $2,166,754 $2,177,064 Community Park Land $1,368,186 $1,368,187 $1,368,187 $1,368,187 Dublin Crossing TIF - Cat1 $2,998,404 Fire Impact Fees $100,000 $60,000 $100,000 $85,000 $56,000 ISF - Equipment $333,446 $301,136 $422,136 $202,946 $162,197 ISF - Facilities $50,000 $173,609 $50,000 $50,000 ISF - Retiree Health $1,662,138 $1,901,228 $1,901,228 $1,077,113 $1,193,820 ISF - Vehicles $163,459 $2,670,000 $3,185,858 $283,000 $105,666 Traffic Impact Fee - Category 1 $233,641 $500,000 $500,000 $200,000 $200,000 Traffic Impact Fee - Category 2 $33,178 TOTAL FUNDING $9,913,402 $8,688,651 $17,751,577 $5,433,000 $3,944,747 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-42 Waste Management The Waste Management program oversees the budget and contract for providing basic garbage services, curbside recycling, organic waste collection, on-call bulky waste clean-ups and other related services, which includes: support for commercial recycling programs; curbside used oil collection; an annual household hazardous waste collection event; and a food-scrap recycling program. Figure 33| WASTE MANAGEMENT EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $27,883 $55,623 $55,623 $14,873 $15,393 Benefits $13,362 $23,273 $23,273 $6,199 $6,686 Services & Supplies $166 $150 $150 $200 $200 Contracted Services $4,693,203 $4,777,082 $4,777,082 $6,557,800 $6,837,200 TOTAL EXPENDITURES $4,734,614 $4,856,128 $4,856,128 $6,579,072 $6,859,479 FUNDING General Fund $41,249 $78,896 $78,896 $71,072 $72,079 Garbage Service Fund $4,693,366 $4,777,232 $4,777,232 $6,508,000 $6,787,400 TOTAL FUNDING $4,734,614 $4,856,128 $4,856,128 $6,579,072 $6,859,479 PERSONNEL ALLOCATION Assistant to the City Manager 0.25 0.25 0.25 Financial Analyst 0.10 0.10 0.10 0.10 0.10 TOTAL POSITIONS 0.35 0.35 0.35 0.10 0.10 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-43 Community Development Chart 9|Community Development Organizational Chart Community Development Director Assistant Community Development Director Planning Housing Chief Building Official Building and Safety Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-44 Community Development Description: The Community Development Department is comprised of three divisions: Building and Safety, Planning, and Housing. Oversight and coordination of the activities of the three divisions is the responsibility of the Community Development Director. The Department works to ensure that established land development policies are implemented and enforced in a manner that is consistent with the high standards set by the City Council and the community. The Community Development Department also provides lead staff support to the Planning Commission. It is the mission of the Department to ensure that residential and commercial development projects are of the highest quality, design and environmentally sustainable for a deserving community, that the buildings are safe, efficient and constructed in accordance with internationally recognized standards, and that the housing needs of all residents are addressed. Accomplishments for 2018-19 and 2019-20: • Revised the parking regulations in the Downtown Dublin Specific Plan Village Parkway District and Transit Oriented District to attract desirable retail, restaurant, hotel and office uses and improve walkability of the Downtown. • Prepared a Tri-Valley Cities Housing Policy Framework to guide a collaborative response and influence proposed legislation at the state level. • Closely monitored changes in State housing policy to protect local land use authority and implemented new legislation. • Updated the Water Efficient Landscape Ordinance to comply with State Water Resources Board mandates. • Expanded the online building permit plan check to additional permit types. • Established a regular over-the-counter plan check program for smaller routine construction projects utilizing in-house plans examiners to increase customer service. • Updated the City’s Construction and Fire Codes to incorporate in accordance with state law and the 2019 Edition of the California Building and Standards Codes. • Successfully completed the Insurance Services Office Effectiveness Grading Schedule for Building and Safety Services while maintaining low insurance rates for Dublin property owners. Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-45 Community Development Objectives for 2020-21 and 2021-22: • Complete work on the Downtown Dublin Streetscape Master Plan and prioritize an impactful pedestrian improvement with the Public Works Department. • Consider additional revisions to the parking regulations in the Downtown Dublin Specific Plan area to further attract businesses and enhance walkability of the Downtown. • Implement necessary revisions to sign regulations to ensure conformance with recent court decisions while maintaining the aesthetic nature of the community. • Explore a pilot program to provide an on-line planning entitlement application process. • Educate the public, conduct staff training, and successfully implement the 2019 California Building Code. • Expand the number of building permit application types that are available to apply for online. • Secure one or more potential affordable housing development sites, identify a developer, define the projects, and complete a financing package to enable these projects to be implemented. • Revise the City’s Down Payment Assistance Program to address program deficiencies and changing residential market, in conjunction with efforts at the County level. • Develop programs and procedures and provide resources to facilitate the development of accessory dwelling units. • Prepare an update to the Housing Element and ensure that adequate sites are available to accommodate the Regional Housing Needs Allocation as required by state law. • Create objective design standards for multi-family residential projects to comply with the requirements of Senate Bill 35. Budget Highlights: • Funding for the General Plan Housing Element update. • Funding for efforts to facilitate the production of accessory dwelling units. • Projected decrease in contracted services associated with the processing of anticipated development projects during the upcoming two-year budget period. Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-46 Community Development Figure 34| COMMUNITY DEVELOPMENT EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $2,028,709 $2,394,711 $2,394,711 $2,434,457 $2,519,185 Benefits $738,129 $941,945 $941,945 $809,050 $867,012 Services & Supplies $63,678 $87,226 $87,226 $93,067 $94,052 Internal Service Fund Charges $337,204 $324,928 $324,928 $350,077 $345,411 Utilities $3,213 $3,480 $3,480 $4,080 $4,080 Contracted Services $2,345,752 $2,775,278 $2,798,413 $2,939,243 $2,220,658 Loans $50,000 $140,000 $160,000 $160,000 Capital Outlay $26,386 $1,000 $36,000 TOTAL EXPENDITURES $5,543,072 $6,578,568 $6,726,703 $6,789,974 $6,210,398 FUNDING General Fund $4,584,314 $5,465,356 $5,503,853 $5,213,203 $5,290,881 Affordable Housing Fund $287,529 $533,819 $612,525 $573,840 $585,449 Building Homes and Jobs Act $310,000 Developer Deposit $671,229 $579,393 $610,324 $692,931 $334,067 TOTAL FUNDING $5,543,072 $6,578,568 $6,726,703 $6,789,974 $6,210,398 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-47 Community Development Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-48 Planning The Planning Division, under the oversight of the Assistant Director, is responsible for providing support to the City Council and the Planning Commission in the development of land use policy, and the review and regulation of land development. Division responsibilities include processing and reviewing development applications for new, renovated and re-purposed residential, retail commercial, office, and industrial projects; preparation of updates and amendments to the Dublin General Plan; administration of the Zoning Code; ensuring compliance with the California Environmental Quality Act (CEQA) for planning applications; and working in cooperation with local, regional and state planning and permitting agencies. Code Enforcement staff is responsible for enforcement of the City’s Zoning and Property Maintenance Ordinance. Figure 35| PLANNING EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $986,879 $1,253,179 $1,253,179 $1,289,304 $1,334,080 Benefits $355,662 $506,408 $506,408 $416,497 $446,822 Services & Supplies $41,524 $51,689 $51,689 $57,930 $56,140 Internal Service Fund Charges $181,969 $178,598 $178,598 $172,785 $170,414 Utilities $2,889 $3,120 $3,120 $2,460 $2,460 Contracted Services $662,175 $576,788 $611,217 $1,171,311 $363,451 Capital Outlay $834 TOTAL EXPENDITURES $2,231,933 $2,569,782 $2,604,211 $3,110,288 $2,373,367 FUNDING General Fund $1,560,704 $1,990,389 $1,993,886 $2,107,357 $2,039,300 Building Homes and Jobs Act $310,000 Developer Deposit $671,229 $579,393 $610,324 $692,931 $334,067 TOTAL FUNDING $2,231,933 $2,569,782 $2,604,211 $3,110,288 $2,373,367 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-49 Planning Planning Personnel Allocation Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 PERSONNEL ALLOCATION Administrative Technician 0.25 0.25 0.25 0.25 0.25 Assistant Planner 1.00 1.00 1.00 1.00 1.00 Associate Planner 1.00 1.00 1.00 1.00 1.00 Asst Dir. of Community Dev. 0.90 0.90 0.90 0.90 Community Development Dir. 0.50 0.50 0.50 0.50 0.50 Office Assistant II 1.35 1.35 1.35 1.00 1.00 Planning Manager 0.90 Principal Planner 1.00 1.00 2.00 2.00 2.00 Senior Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00 Senior Office Assistant 1.00 1.00 1.00 1.00 1.00 Senior Planner 1.00 1.00 Senior Planner (Limited Term) 1.00 1.00 1.00 1.00 1.00 TOTAL POSITIONS 10.00 10.00 10.00 9.65 9.65 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-50 Building and Safety The Building and Safety Division is responsible for construction plan review, the issuance of building permits and the inspection of construction work in the City of Dublin to safeguard the health, property, and public welfare of the community. The Chief Building Official is responsible for the administration and enforcement of the City’s Building Codes, Housing Code, Universal Design and Green Building Ordinances; and the administration of the City’s Waste Management Plan. The Division administers the Business Registration Program, and is responsible for the Federal Flood Plain Management program in coordination with the Federal Emergency Management Agency. Figure 36| BUILDING AND SAFETY EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $911,967 $908,053 $908,053 $918,900 $950,942 Benefits $334,352 $328,702 $328,702 $331,735 $355,381 Services & Supplies $19,989 $28,625 $28,625 $28,625 $31,400 Internal Service Fund Charges $109,974 $100,177 $100,177 $141,384 $139,382 Utilities $325 $360 $360 $1,620 $1,620 Contracted Services $1,621,452 $2,108,050 $2,108,050 $1,683,582 $1,772,857 Capital Outlay $25,552 $1,000 $36,000 TOTAL EXPENDITURES $3,023,610 $3,474,967 $3,509,967 $3,105,846 $3,251,581 FUNDING General Fund $3,023,610 $3,474,967 $3,509,967 $3,105,846 $3,251,581 TOTAL FUNDING $3,023,610 $3,474,967 $3,509,967 $3,105,846 $3,251,581 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-51 Building and Safety Building and Safety Personnel Allocation Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 PERSONNEL ALLOCATION Administrative Aide 1.00 1.00 1.00 1.00 1.00 Chief Building Official 1.00 1.00 1.00 1.00 1.00 Community Development Dir. 0.50 0.50 0.50 0.50 0.50 Office Assistant II 1.00 1.00 1.00 1.00 1.00 Permit Technician 1.00 1.00 1.00 1.00 1.00 Permit Technician (Limited Term) 1.00 1.00 1.00 1.00 1.00 Plan Check Engineer 1.00 1.00 1.00 1.00 1.00 Plans Examiner 1.00 1.00 1.00 1.00 1.00 TOTAL POSITIONS 7.50 7.50 7.50 7.50 7.50 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-52 Housing Overseen by the Assistant Director, the Housing Division helps provide safe, decent and suitable living environments for low-and moderate-income Dublin residents. Affordable housing responsibilities include the implementation of the Inclusionary Zoning Ordinance and other housing programs such as the First-Time Home Buyer Loan Program. The Housing Division coordinates with current and future residential developers to develop Affordable Housing Agreements, marketing and management plans for inclusionary units, and qualifying applicants for the ownership of new and resale Below Market Rate Units. The Division works with non-profit housing developers in planning and financing the construction of new and renovated affordable housing in Dublin. Figure 37| HOUSING EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $129,864 $233,479 $233,479 $226,252 $234,163 Benefits $48,115 $106,835 $106,835 $60,818 $64,809 Services & Supplies $2,165 $6,912 $6,912 $6,512 $6,512 Internal Service Fund Charges $45,261 $46,153 $46,153 $35,907 $35,616 Contracted Services $62,125 $90,440 $79,146 $84,350 $84,350 Loans $50,000 $140,000 $160,000 $160,000 TOTAL EXPENDITURES $287,529 $533,819 $612,525 $573,840 $585,449 FUNDING Affordable Housing Fund $287,529 $533,819 $612,525 $573,840 $585,449 TOTAL FUNDING $287,529 $533,819 $612,525 $573,840 $585,449 PERSONNEL ALLOCATION Administrative Technician 0.75 0.75 0.75 0.75 0.75 Asst Dir. of Community Dev. 0.10 0.10 0.10 0.10 Planning Manager 0.10 Senior Planner 1.00 1.00 1.00 1.00 1.00 TOTAL POSITIONS 1.85 1.85 1.85 1.85 1.85 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-53 Fire Services Chart 10| Fire Services Organizational Chart City of Dublin Fire Station Maintenance Fire Operations Services (Contract with Alameda County Fire Department) Fire Chief Contract - Alameda County Fire Marshal Contract - Alameda County Fire Prevention Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-54 Fire Services Description: Fire Services in the City of Dublin are comprised of four divisions: Fire Operations, Fire Prevention, and Fire Station Maintenance. Fire operations services are provided under a contract with the Alameda County Fire Department (ACFD). The department personnel provide fire suppression, advance life support emergency medical response, special operations response, hazardous materials responses and fire prevention services to the City of Dublin. Suppression and prevention personnel are assigned to provide service from one of the three fire stations and/or the fire prevention office located in Dublin. Accomplishments for 2018-19 and 2019-20: • Responded to 3,245 Calls in Fiscal Year 2018-19 • Conducted 5,722 Inspections. • Completed 1,180 plan checks. • Adopted 2019 California Fire Code (CFC). • Began processing plan checks electronically. Objectives for Fiscal Year 2020-21 and 2021-22: • Implement GPS Enabled Traffic Preemption. • Implement Zone Haven Emergency Evacuation System. Budget Highlights: • Funding for the contract with Alameda County Fire Department, Fire Prevention and Fire Station Maintenance. Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-55 Fire Services Figure 38| FIRE SERVICES EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $70,555 $72,882 $72,882 $77,696 $80,415 Benefits $35,537 $36,240 $36,240 $32,547 $34,063 Services & Supplies $91,886 $80,610 $80,610 $82,041 $85,766 Internal Service Fund Charges $337,551 $400,045 $400,045 $372,852 $353,460 Utilities $66,170 $61,635 $61,635 $68,500 $69,150 Contracted Services $13,094,038 $14,056,640 $14,056,640 $14,522,089 $15,143,677 Capital Outlay $67,239 $112,534 $348,395 $5,000 $5,000 TOTAL EXPENDITURES $13,762,976 $14,820,586 $15,056,447 $15,160,725 $15,771,532 FUNDING General Fund $13,504,060 $14,534,573 $14,534,573 $14,972,069 $15,581,533 EMS Special Revenue $197,110 $191,779 $191,779 $188,656 $189,999 Equipment Replacement $61,807 $94,234 $330,095 TOTAL FUNDING $13,762,976 $14,820,586 $15,056,447 $15,160,725 $15,771,532 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-56 Fire Operations The City of Dublin contracts with the Alameda County Fire Department to provide fire services to the Dublin community. Services include fire suppression, emergency medical, hazardous materials, and special operations response. ACFD then provides line personnel to the City’s three fire stations; these personnel provide fires responder/paramedic services on three engines and one truck company. Figure 39| FIRE OPERATIONS EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Services & Supplies $88,280 $72,820 $72,820 $74,499 $78,224 Contracted Services $12,989,447 $13,932,944 $13,932,944 $14,360,734 $14,979,203 Capital Outlay $61,807 $94,234 $330,095 TOTAL EXPENDITURES $13,139,534 $14,099,998 $14,335,859 $14,435,233 $15,057,427 FUNDING General Fund $12,886,222 $13,820,485 $13,820,485 $14,253,077 $14,873,928 EMS Special Revenue $191,505 $185,279 $185,279 $182,156 $183,499 Equipment Replacement $61,807 $94,234 $330,095 TOTAL FUNDING $13,139,534 $14,099,998 $14,335,859 $14,435,233 $15,057,427 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-57 Fire Prevention The Alameda County Fire Department provides Fire Prevention services to the City of Dublin, providing plan check and inspection services at City Hall. The Fire Prevention Division ensures that new and existing businesses, and construction, meet the safety standards adopted by the City Council and the State of California. Figure 40| FIRE PREVENTION EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $70,555 $72,882 $72,882 $77,696 $80,415 Benefits $35,537 $36,240 $36,240 $32,547 $34,063 Services & Supplies $1,104 $4,470 $4,470 $4,470 $4,470 Internal Service Fund Charges $305,639 $368,271 $368,271 $347,256 $327,864 Contracted Services $5,605 $11,500 $11,500 $11,500 $11,500 TOTAL EXPENDITURES $418,439 $493,363 $493,363 $473,470 $458,312 FUNDING General Fund $412,835 $486,863 $486,863 $466,970 $451,812 EMS Special Revenue $5,605 $6,500 $6,500 $6,500 $6,500 TOTAL FUNDING $418,439 $493,363 $493,363 $473,470 $458,312 PERSONNEL ALLOCATION Office Assistant II 1.00 1.00 1.00 1.00 1.00 TOTAL POSITIONS 1.00 1.00 1.00 1.00 1.00 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-58 Fire Station Maintenance Fire Station Maintenance is included as a separate budget area within the Fire Services budget. This budget area includes the maintenance and operations of the three Dublin fire stations. Components of the budget include inspection and County permits for operation of machinery, utilities, telephone services, contract maintenance services, minor improvements and repairs associated with the three stations. Figure 41| FIRE STATION MAINTENANCE EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Services & Supplies $2,502 $3,320 $3,320 $3,072 $3,072 Internal Service Fund Charges $31,912 $31,774 $31,774 $25,596 $25,596 Utilities $66,170 $61,635 $61,635 $68,500 $69,150 Contracted Services $98,987 $112,196 $112,196 $149,855 $152,974 Capital Outlay $5,432 $18,300 $18,300 $5,000 $5,000 TOTAL EXPENDITURES $205,003 $227,225 $227,225 $252,023 $255,793 FUNDING General Fund $205,003 $227,225 $227,225 $252,023 $255,793 TOTAL FUNDING $205,003 $227,225 $227,225 $252,023 $255,793 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-59 Police Services Chart 11| Police Services Organizational Chart City of Dublin Sheriff Contract -Alameda County Police Commander (Contract with Alameda County) Police Operations Police Operations Support Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-60 Police Services Description: Dublin Police Services is comprised of the Operations Division, Operations Support Division and the Crime Prevention Unit. Dublin Police Services consists of 59 sworn officers, 4 non-sworn personnel and 4 City personnel. The Department provides the following services to the community: Crime Prevention, Investigations, Special Investigations, Patrol and Traffic Enforcement. Police Services are provided to the City under a contract with Alameda County Sheriff’s Office. The County Sheriff, under consultation with the City, designates the Commanding Officer who functions and is empowered to act as the City’s Police Chief. Patrol, criminal investigation, traffic, crime prevention and office management functions are currently performed from the new Public Safety Building located at 6361 Clark Avenue. Dispatch and additional data processing functions are handled at the Alameda County Sheriff’s Office. Accomplishments for 2018-19 and 2019-20: • Purchased 30 license plate reader cameras and 30 situational awareness cameras which were deployed to fixed locations throughout the city. • Awarded a $50,000 grant from the California Office of Traffic Safety (OTS) for a year-long program of special enforcement and public awareness efforts to prevent traffic related deaths and injuries. • Facilitated the Drug Abuse Resistance Education (DARE) program to Dublin 5th graders with approximately 1000 graduates. • Operated a successful Holiday Crime Suppression Unit (HCSU) during the holiday season. • Conducted the annual Independence Day Special Operation with the goal of controlling the use of illegal fireworks and the protection of public safety with a reduction in calls from the previous year. • Participated in the Semi-Annual Drug Take-Back, Shredding & E-Waste Recycling Event. The event yielded 22 boxes of medications totaling 383 pounds, 6 pallets of electronic waste, and 40 bins of shredded documents. • Hosted the annual National Night Out. Members of Dublin Police met with members of 23 different neighborhoods with approximately 800 attendees. • Facilitated the ‘Stuff the Cruiser’ event at Target. The public was asked to donate a toy which would later be donated to UCSF Benioff Children’s Hospital for kids currently residing at the facility. The event resulted in over 400 toys being collected and delivered to Children’s Hospital. • City Council approved a ten-year contract extension with the Alameda County Sheriff’s Office for police services in Fiscal Year 2019-20. Objectives for Fiscal Year 2020-21 and 2021-22: • Maintain and enhance the quality of life in Dublin by collaborating and building strong partnerships with the citizens of Dublin. • Continue evaluating the feasibility of enhancing and increasing technology by moving the current Situational Awareness cameras from wireless to hard wired fiber. • Continue working closely with the City Manager to evaluate and plan for current and future staffing needs for the police department. • Evaluate any additional operational needs at the new Public Safety Building to ensure police services sustains maximum efficiency. • Enhance coordination with the City of Dublin to address emergency preparedness utilizing the new City of Dublin Emergency Operation Center. Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-61 Police Services Budget Highlights: • Funding for fifty-nine (59) contract sworn staff and four (4) non-sworn staff. Figure 42| POLICE SERVICES EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $341,278 $350,340 $350,340 $325,030 $336,406 Benefits $162,323 $180,949 $180,949 $151,809 $164,573 Services & Supplies $1,153,161 $1,277,849 $1,266,905 $1,297,636 $1,322,771 Internal Service Fund Charges $653,719 $615,185 $615,185 $972,181 $855,075 Utilities $21,423 $23,763 $23,763 $23,763 $23,763 Contracted Services $19,451,568 $20,532,613 $20,662,320 $21,832,100 $22,871,078 Capital Outlay $199,806 $45,194 TOTAL EXPENDITURES $21,983,279 $22,980,699 $23,144,656 $24,602,519 $25,573,667 FUNDING General Fund $21,723,243 $22,880,699 $22,999,593 $24,502,519 $25,473,667 Federal Asset Seizure Fund $14,235 $649 SLES/COPS Fund - CA $150,000 $100,000 $100,000 $100,000 $100,000 State Seizure/Special Act. Fund $61,616 $44,415 Vehicle Abatement $34,184 TOTAL FUNDING $21,983,279 $22,980,699 $23,144,656 $24,602,519 $25,573,667 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-62 Police Services Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-63 Police Operations The Police Services Operations Division is comprised of Administration, Investigations, Patrol, Traffic Unit, and Dispatch. Figure 43| POLICE OPERATIONS EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Services & Supplies $743,968 $767,556 $767,556 $750,879 $780,914 Contracted Services $19,171,778 $20,196,213 $20,301,920 $21,398,390 $22,437,368 TOTAL EXPENDITURES $19,915,746 $20,963,769 $21,069,476 $22,149,269 $23,218,282 FUNDING General Fund $19,765,746 $20,863,769 $20,969,476 $22,049,269 $23,118,282 SLES/COPS Fund - CA $150,000 $100,000 $100,000 $100,000 $100,000 TOTAL FUNDING $19,915,746 $20,963,769 $21,069,476 $22,149,269 $23,218,282 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-64 Police Operations Support The Police Services Operations Support Division is comprised of the Records Unit and the Evidence Unit. The Records Unit provides assistance to the general public regarding various procedures such as release of reports, impounded vehicles/releases, and filing of police reports. The Evidence Unit is responsible for the processing of evidence collected by patrol and investigations, preparing evidence for court, and releasing back to owners. Figure 44| POLICE OPERATIONS SUPPORT EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $341,278 $350,340 $350,340 $325,030 $336,406 Benefits $162,323 $180,949 $180,949 $151,809 $164,573 Services & Supplies $409,193 $510,293 $499,349 $546,757 $541,857 Internal Service Fund Charges $653,719 $615,185 $615,185 $972,181 $855,075 Utilities $21,423 $23,763 $23,763 $23,763 $23,763 Contracted Services $279,791 $336,400 $360,400 $433,710 $433,710 Capital Outlay $199,806 $45,194 TOTAL EXPENDITURES $2,067,533 $2,016,930 $2,075,180 $2,453,250 $2,355,385 FUNDING General Fund $1,957,498 $2,016,930 $2,030,117 $2,453,250 $2,355,385 Federal Asset Seizure Fund $14,235 $649 State Seizure/Special Act. Fund $61,616 $44,415 Vehicle Abatement $34,184 TOTAL FUNDING $2,067,533 $2,016,930 $2,075,180 $2,453,250 $2,355,385 PERSONNEL ALLOCATION Administrative Aide 2.00 2.00 1.00 1.00 1.00 Administrative Technician 1.00 1.00 1.00 Office Assistant II 2.00 2.00 2.00 2.00 2.00 TOTAL POSITIONS 4.00 4.00 4.00 4.00 4.00 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-65 Parks and Community Services Chart 12: Parks and Community Services Organizational Chart Parks and Community Services Director Administration Heritage and Cultural Arts Special Events Heritage Center Senior Center Assistant Parks and Community Services Director Shannon Center Stager Gym The WaveOther Facilities Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-66 Parks and Community Services Description: The Parks and Community Services (PCS) Department develops and implements quality programs that encourage healthy lifestyles, preserves the City’s heritage, provide recreational experiences, and strengthens the community image. The Department budget is broken down into two functional areas (Administration, and Cultural and Special Events), and five facilities (Heritage Center, Senior Center, Shannon Center, Stager Gym, and The Wave). Each facility budget includes expenditures associated with recreational programs housed at that facility, as well as facility rentals and operations. Accomplishments for 2018-19 and 2019-20: • Completed cost recovery analysis for facility operations and programming to understand sustainability options. • Raised over $180,000 in financial and in-kind sponsorship to support programs and activities. • Implemented new activity registration software to enhance the public’s ability to view facility availability and register for classes/activities online. • Installed Public Art at Public Safety Complex. • Received approval for the design of Public Art at Clover Park, Jordan Ranch Park, Butterfly Knoll Park, Sean Diamond Park, Dougherty Hills Dog Park and transitioned these projects into the permitting phase. • Implemented the temporary Public Art program, “Adirondack Chairs in the New American Backyard” that was unveiled in spring of 2020. • Continued the Utility Box Painting Public Art Project which included eight boxes painted each year. • Consolidated part-time/temporary positions to create flexibility, cross training opportunities, and efficiency in staffing levels. • Set programming standards for rentals of the Cricket Cage Facility at Emerald Glen Park. • Updated existing Field Allocation Policy. • Increased attendance 18% at the Wave in the 2019 season. • Added picnic shelter rentals at Fallon Sports Park to the City’s rental inventory. • Developed and implemented marketing plans specific to Heritage Park, Shannon Community Center and the Senior Center to increase participation and revenue generation. • Updated the Parks and Recreation Master Plan and the Public Art Master Plan. • Completed revisions to the Heritage Parks Master Plan, establishing a program to increase activities while limiting capital expenditures. • Established the Arts Space Grant program and Special Event Permit program to allow community group opportunities for Cultural Arts programming. • The City’s competitive swim team, Green Gators, marked their 30th anniversary season and won their fifth straight Tri-Valley League Title. Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-67 Parks and Community Services Objectives for Fiscal Year 2020-21 and 2021-22: • Develop a Promotions Policy for the Wave Waterpark to include guidelines and limits for giveaways, coupons, donations and prizes utilized to encourage attendance or participation. • Complete Public Art projects that are currently in progress, which include Jordan Ranch Park, Clover Park, Dougherty Hills Dog Park, Butterfly Knoll Park, Don Biddle Park, Imagination Playground, and Sean Diamond Park. • With coordination from the US Army, complete the restoration and relocation of the historic Camp Parks sign. • Complete the design of the Cultural Art Center, located in the vacated Police Services wing of Civic Center. • Continue to implement the Utility Box Painting Public Art project and other Temporary Art projects. Budget Highlights: • Implemented cost recovery goals by aligning fees with cost recovery objectives. • Reduced seasonal/temporary staff costs by 26% • Increased rental opportunities at the WAVE. Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-68 Parks and Community Services Figure 45| PARKS AND COMMUNITY SERVICES EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $3,962,148 $4,351,453 $4,349,989 $3,890,450 $4,311,951 Benefits $1,019,647 $1,166,671 $1,166,671 $995,043 $1,080,467 Services & Supplies $649,333 $785,880 $807,934 $770,670 $799,680 Internal Service Fund Charges $516,500 $517,828 $517,828 $617,342 $608,196 Utilities $471,525 $472,462 $472,462 $519,023 $524,048 Contracted Services $1,788,359 $1,696,743 $1,801,737 $1,838,279 $1,988,889 Capital Outlay $151,448 $1,790 $109,214 $263,900 $41,350 TOTAL EXPENDITURES $8,558,960 $8,992,827 $9,225,835 $8,894,707 $9,354,580 FUNDING General Fund $8,391,368 $8,892,352 $9,042,858 $8,784,776 $9,250,339 ISF - Equipment (Preventive Maintenance) $49,571 $46,975 $46,975 $24,931 $24,241 Public Art Fund $88,481 $53,500 $80,190 $85,000 $80,000 Public Facility Fees - Aquatic Center $4,220 $7,973 Public Facility Fees - Community Buildings $4,220 $7,973 Public Facility Fees - Community Nature Park Improvements $4,220 $7,973 Public Facility Fees - Community Park Improvements $4,220 $7,973 Public Facility Fees - Community Park Land $4,220 $7,973 Public Facility Fees - Neighborhood Park Improvements $4,220 $7,973 Public Facility Fees - Neighborhood Park Land $4,220 $7,973 TOTAL FUNDING $8,558,960 $8,992,827 $9,225,835 $8,894,707 $9,354,580 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-69 Parks and Community Services Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-70 Parks and Community Services Administration This division manages the Department’s accounts payable function, contract management, and policy review and development. Additionally, the division provides oversight of the City’s Parks and Community Services Commission, Heritage and Cultural Arts Commission, Human Services Commission, Senior Center Advisory Committee, Youth Advisory Committee, registration software, and supports the public’s interface with online services. The division also identifies sponsorship and grant opportunities to support programs and events and adjusts procedures to meet business needs. Figure 46| PARKS AND COMMUNITY SERVICES ADMINISTRATION EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $530,035 $571,942 $571,942 $592,832 $613,062 Benefits $192,926 $209,254 $209,254 $214,749 $232,377 Services & Supplies $82,727 $85,256 $91,948 $121,659 $122,833 Internal Service Fund Charges $206,010 $202,425 $202,425 $315,736 $311,979 Contracted Services $155,700 $165,750 $193,870 $175,513 $170,750 Capital Outlay $41,091 $73,924 $3,600 TOTAL EXPENDITURES $1,208,489 $1,234,627 $1,343,363 $1,424,090 $1,451,000 FUNDING General Fund $1,178,949 $1,234,627 $1,287,551 $1,424,090 $1,451,000 Public Facility Fees - Aquatic Center $4,220 $7,973 Public Facility Fees - Community Buildings $4,220 $7,973 Public Facility Fees - Community Nature Park Improvements $4,220 $7,973 Public Facility Fees - Community Park Improvements $4,220 $7,973 Public Facility Fees - Community Park Land $4,220 $7,973 Public Facility Fees - Neighborhood Park Improvements $4,220 $7,973 Public Facility Fees - Neighborhood Park Land $4,220 $7,973 TOTAL FUNDING $1,208,489 $1,234,627 $1,343,363 $1,424,090 $1,451,000 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-71 Parks and Community Services Parks and Community Services Administration Personnel Allocation Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 PERSONNEL ALLOCATION Administrative Technician Asst. Parks & Comm. Svcs. Dir. 0.10 0.10 Graphic Design & Comm. Coordinator 1.00 1.00 1.00 0.75 0.75 Heritage & Cultural Arts Mgr 0.05 0.05 0.05 0.05 0.05 Management Analyst I/II 1.00 1.00 1.00 1.10 1.10 Office Assistant I/II 0.20 0.20 0.20 0.05 0.05 Parks & Comm. Services Director 1.00 1.00 1.00 1.00 1.00 Recreation Manager 0.15 0.15 0.15 0.10 0.10 Recreation Technician 0.10 Senior Office Assistant 0.60 0.60 0.50 0.85 0.85 TOTAL POSITIONS 4.00 4.00 4.00 4.00 4.00 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-72 Cultural Arts and Special Events The Cultural Arts budget includes performing and visual arts classes; public art projects that are not associated with a current Capital Improvement Project (for example, utility boxes, temporary art projects, or repairs); and City-presented performances. This budget also includes the Arts Space Grant program, which provides City support of performances and arts programs sponsored by outside organizations on City property for the benefit of the public. The Special Events budget includes the St. Patrick’s Day Festival, Splatter, the Farmers’ Market; smaller seasonal events, such as the Harvest Fair, Holiday Tree Lighting, Eggstravaganza; outdoor movies and campouts; and one-time special events, such as ground-breakings and ribbon cuttings for new City parks and facilities. While these are budgeted items, the special events have and will continue to be impacted by COVID- 19 during the upcoming budget year. The decisions regarding those events will be made on a case-by-case basis, with the information available at that time. Figure 47| CULTURAL ARTS AND SPECIAL EVENTS EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $399,423 $417,688 $417,688 $354,884 $383,024 Benefits $150,815 $176,637 $176,637 $133,490 $143,766 Services & Supplies $158,372 $176,870 $177,665 $177,238 $172,562 Internal Service Fund Charges $3,000 $3,000 $3,000 Utilities $1,138 Contracted Services $297,342 $295,251 $321,146 $324,044 $340,900 Capital Outlay $5,000 TOTAL EXPENDITURES $1,010,090 $1,069,446 $1,096,136 $994,656 $1,040,252 FUNDING General Fund $921,608 $1,015,946 $1,015,946 $909,656 $960,252 Public Art Fund $88,481 $53,500 $80,190 $85,000 $80,000 TOTAL FUNDING $1,010,090 $1,069,446 $1,096,136 $994,656 $1,040,252 PERSONNEL ALLOCATION Heritage & Cultural Arts Mgr 0.65 0.65 0.65 0.45 0.45 Management Analyst I/II 0.20 0.20 0.15 0.15 Office Assistant I/II 0.25 0.25 Recreation Coordinator 1.00 1.00 1.00 1.04 1.04 Recreation Supervisor 0.55 0.55 0.55 0.40 0.40 Recreation Technician 1.00 1.00 1.00 0.90 0.90 TOTAL POSITIONS 3.20 3.40 3.40 3.19 3.19 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-73 Heritage Center The Heritage Center budget funds operations and programming for Dublin’s historical facilities – Heritage Park and Museums, the Dublin Pioneer Cemetery, and the Dublin Camp Parks Military History Center. In addition to building-related costs, this budget funds temporary exhibits; care for museum collections; historical vehicles and support for rentals of Old St. Raymond Church and the Sunday School Barn and burials in the Cemetery. Figure 48| HERITAGE CENTER EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $266,897 $265,230 $265,230 $269,882 $281,425 Benefits $88,378 $102,756 $102,756 $95,748 $103,465 Services & Supplies $17,869 $13,012 $13,012 $31,635 $31,632 Internal Service Fund Charges $26,347 $27,074 $27,074 $18,057 $17,613 Utilities $28,092 $38,052 $38,052 $40,455 $43,186 Contracted Services $61,818 $66,351 $66,351 $92,814 $94,575 Capital Outlay $4,000 TOTAL EXPENDITURES $489,400 $512,475 $512,475 $552,591 $571,896 FUNDING General Fund $489,400 $512,475 $512,475 $552,591 $571,896 TOTAL FUNDING $489,400 $512,475 $512,475 $552,591 $571,896 PERSONNEL ALLOCATION Heritage & Cultural Arts Mgr 0.30 0.30 0.30 0.30 0.30 Recreation Manager 0.01 0.01 0.01 Recreation Supervisor 0.45 0.45 0.45 0.45 0.45 Recreation Coordinator 1.00 1.00 1.00 0.91 0.91 Recreation Technician 0.04 0.05 0.05 Senior Office Assistant 0.04 0.04 TOTAL POSITIONS 1.80 1.80 1.80 1.71 1.71 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-74 Senior Center The Dublin Senior Center offers a variety of senior classes, activities, events and programs that engage the mind, body, and spirit. It also provides a daily lunch program and a variety of free health and informational services to seniors throughout the year. The facility has its own library, with computers and wi-fi access. Additionally, the ballroom, which can seat approximately 250 guests, can be rented to host a wedding, fundraiser, or any other event. The budget includes expenditures related to facility operations and rentals, as well as senior program activities. These expenditures may be impacted by COVID-19 in the upcoming budget year. Figure 49| SENIOR CENTER EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $326,016 $336,872 $335,408 $324,968 $343,125 Benefits $95,238 $84,753 $84,753 $86,617 $93,728 Services & Supplies $22,343 $26,792 $32,059 $27,077 $27,291 Internal Service Fund Charges $103,255 $106,340 $106,340 $122,822 $121,384 Utilities $51,677 $60,688 $60,688 $46,805 $49,099 Contracted Services $94,970 $121,393 $139,490 $153,498 $159,369 Capital Outlay $16,855 $183,300 TOTAL EXPENDITURES $710,355 $736,838 $758,738 $945,088 $793,996 FUNDING General Fund $710,355 $736,838 $758,738 $945,088 $793,996 TOTAL FUNDING $710,355 $736,838 $758,738 $945,088 $793,996 PERSONNEL ALLOCATION Heritage & Cultural Arts Mgr 0.20 0.20 Recreation Coordinator 1.00 1.00 1.00 1.00 1.00 Recreation Manager 0.29 0.29 0.29 Recreation Supervisor 0.10 0.10 Recreation Technician 1.00 1.00 1.00 1.00 1.00 TOTAL POSITIONS 2.29 2.29 2.29 2.30 2.30 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-75 Shannon Center The Shannon Community Center is 19,700 square feet and provides a banquet hall for 300 people, a teaching kitchen, two preschool classrooms, flexible meeting rooms, and staff offices. The budget includes expenditures related to facility operations and rentals, as well as a variety of recreational and program activities such as Dublin Preschool, Little Lovies, Youth/Adult Contract Instructional Classes, and Camps. The division provides After- School Recreation and Student Union programs at all public elementary and middle schools in Dublin. In addition, Dublin LEAD is offered to teens so that they may receive training in various job-related skills. These expenditures may be impacted by COVID-19 in the upcoming budget year. Figure 50| SHANNON CENTER EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $712,767 $828,440 $828,440 $833,188 $897,565 Benefits $118,243 $147,988 $147,988 $132,076 $143,389 Services & Supplies $62,635 $74,140 $83,940 $62,870 $64,580 Internal Service Fund Charges $127,347 $131,123 $131,123 $135,795 $132,979 Utilities $36,714 $42,725 $42,725 $47,583 $47,583 Contracted Services $288,781 $380,462 $390,662 $311,546 $362,079 Capital Outlay $87,555 $4,360 $4,360 TOTAL EXPENDITURES $1,434,042 $1,604,878 $1,624,878 $1,527,418 $1,652,535 FUNDING General Fund $1,434,042 $1,604,878 $1,624,878 $1,527,418 $1,652,535 TOTAL FUNDING $1,434,042 $1,604,878 $1,624,878 $1,527,418 $1,652,535 PERSONNEL ALLOCATION Asst. Parks & Comm. Svcs. Dir. 0.30 0.30 Management Analyst I/II 0.27 0.27 0.50 0.50 Office Assistant I/II 0.30 0.30 Recreation Coordinator 1.05 1.05 1.05 0.95 0.95 Recreation Manager 0.35 0.35 0.35 0.17 0.17 Recreation Supervisor 0.36 0.36 0.36 0.40 0.40 Recreation Technician 0.78 0.60 0.60 Senior Office Assistant 0.78 0.78 TOTAL POSITIONS 2.54 2.81 2.81 3.22 3.22 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-76 Stager Gym and Other Facilities Dublin residents of all ages actively use recreation facilities to participate in sports and fitness programs. The Stager Gymnasium and Other Facilities Division comprises operations, rentals, and programming at Stager Gym, the Civic Center (Regional Meeting Room and City Council Chambers), the Library (Community Room and Program Room), and citywide sports fields, tennis courts, parks, and picnic areas. The budget includes expenditures related to facility operations and rentals, as well as programing held at the various locations. These expenditures may be impacted by COVID-19 in the upcoming budget year. Figure 51| STAGER GYM AND OTHER FACILITIES EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $394,208 $438,097 $438,097 $404,929 $423,925 Benefits $141,564 $167,202 $167,202 $121,931 $131,725 Services & Supplies $48,404 $67,945 $67,945 $61,615 $64,555 Internal Service Fund Charges $970 $891 $891 Utilities $18,372 $19,447 $19,447 $18,720 $18,720 Contracted Services $478,932 $359,848 $359,848 $372,292 $445,912 Capital Outlay $1,259 $1,790 $1,790 $1,290 $1,290 TOTAL EXPENDITURES $1,083,707 $1,055,220 $1,055,220 $980,777 $1,086,127 FUNDING General Fund $1,083,707 $1,055,220 $1,055,220 $980,777 $1,086,127 TOTAL FUNDING $1,083,707 $1,055,220 $1,055,220 $980,777 $1,086,127 PERSONNEL ALLOCATION Management Analyst I/II 0.15 0.53 0.53 0.20 0.20 Office Assistant I/II 0.90 0.90 0.90 0.40 0.40 Recreation Coordinator 1.10 1.10 1.10 1.05 1.05 Recreation Manager 0.20 0.20 0.20 0.32 0.32 Recreation Supervisor 0.64 0.64 0.64 0.60 0.60 Recreation Technician 0.08 0.40 0.40 Senior Office Assistant 0.58 0.58 0.50 0.15 0.15 TOTAL POSITIONS 3.57 3.95 3.95 3.12 3.12 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-77 The Wave The Wave is the City of Dublin’s state-of-the-art, 31,000-square foot aquatics facility anchored by a natatorium (indoor pool), outdoor sports pool, waterslide tower, splash zone with water play features, concessions building, and community room. The budget includes expenditures related to aquatics programming (swim lessons, recreational and competitive swimming, and fitness classes), waterpark operations including concessions, facility rentals, and general operations. These expenditures may be impacted by COVID-19 in the upcoming budget year. Figure 52| THE WAVE EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $1,332,803 $1,493,184 $1,493,184 $1,109,767 $1,369,826 Benefits $232,485 $278,081 $278,081 $210,431 $232,016 Services & Supplies $256,983 $341,865 $341,365 $288,576 $316,227 Internal Service Fund Charges $49,571 $46,975 $46,975 $24,931 $24,241 Utilities $335,532 $311,550 $311,550 $365,460 $365,460 Contracted Services $410,816 $307,688 $330,370 $408,572 $415,304 Capital Outlay $4,688 $33,500 $62,350 $35,700 TOTAL EXPENDITURES $2,622,878 $2,779,343 $2,835,025 $2,470,087 $2,758,774 FUNDING General Fund $2,573,307 $2,732,368 $2,788,050 $2,445,156 $2,734,533 ISF - Equipment (Preventative Maintenance) $49,571 $46,975 $46,975 $24,931 $24,241 TOTAL FUNDING $2,622,878 $2,779,343 $2,835,025 $2,470,087 $2,758,774 PERSONNEL ALLOCATION Asst. Parks & Comm. Svcs. Dir. 1.00 1.00 1.00 0.60 0.60 Management Analyst I/II 0.85 0.05 0.05 Recreation Coordinator 1.85 1.85 1.85 2.00 2.00 Recreation Manager 0.41 0.41 Recreation Supervisor 1.00 1.00 1.00 1.00 1.00 Recreation Technician 1.00 1.00 Senior Office Assistant 1.00 1.00 1.00 TOTAL POSITIONS 5.70 4.85 4.85 5.06 5.06 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-78 Public Works Chart 13: Public Works Organizational Chart Public Works Director AdministrationTransportationEnvironmental ServicesMaintenance Assistant Director Public Works/City Engineer Special Districts Engineering Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-79 Public Works Description: The Public Works Department is responsible for developing, operating and maintaining City infrastructure. The Department is comprised of several functional areas including Administration, Engineering, Environmental Programs, Maintenance, Special Districts, and Transportation. Accomplishments for 2018-19 and 2019-20: • Completed construction of the following projects: Public Safety Complex – Police Services Building, Dublin Boulevard Improvements, San Ramon Road Pavement and Trail Overlay, Dougherty Road Improvements, Alamo Creek Trail Repair, Clover and Sunrise Parks, and Mape Memorial Park Playground Replacement. • Completed design and began construction on the following projects: Imagine Playground at Dublin Sports Grounds, Butterfly Knoll Park, and Don Biddle Community Park. • Established a Public-Public Partnership with Parks Reserve Forces Training Area (Camp Parks) through an Intergovernmental Support Agreement (IGSA). • Received awards for Best Bay Area Roads, with a pavement condition index of 85. Received Awards for The Wave and Sean Diamond Park from the Northern California Chapter of the American Public Works Association. • Began implementation of a new Computerized Maintenance Management System (CMMS) and completed a condition assessment of facilities and parks. • Completed the design for the Iron Horse Trail Bridge at Dublin Boulevard. • Completed an update to the Climate Action Plan and completed the Green Stormwater Infrastructure Plan. • Developed projects and programs to enhance the implementation of connected and autonomous shuttles and vehicle technology. • Continued support for “Bike to Work Month” and “Walk and Roll to School” activities. • Maintained Tree City USA status and continued citywide tree replacement efforts. • Pursued grant funding for the construction phase of the Dublin Boulevard Extension project and completed the environmental certification phase of the project (CEQA). • Received a grant from the Transportation Fund for Clean Air (TFCA) for the Iron Horse Trail Bridge overcrossing project and the Tassajara Road Traffic Signal coordination project. • Completed pedestrian and bicycle infrastructure improvements on Amador Valley Boulevard at Stagecoach Road and Wildwood Road. • Achieved an 80% trash load reduction through the installation of full stormwater trash capture devices and by implementing source controls, such as a ban on polystyrene for use as disposable food service ware. • Implemented electronic plan review and permit processing and enhanced the City’s GIS program. • Continued support of electric vehicle charging station infrastructure. • Received grant funds to develop a Local Roadway Safety Plan (LRSP). Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-80 • Initiated an update of the Citywide ADA Transition Plan, the Bicycle and Pedestrian Master Plan, and a citywide sidewalk safety condition audit and repair program. • Completed the update to the Eastern Dublin Traffic Impact Fee program (EDTIF). Objectives for 2020-21 and 2021-22: • Expand the Public-Public Partnership with Parks Reserve Forces Training Area (Camp Parks) to include an Intergovernmental Support Agreement for maintenance of buildings on Camp Parks. • Continue efforts to improve the resiliency and sustainability of City buildings, facilities, and street infrastructure, particularly regarding emergency preparedness and future Public Safety Power Shutoffs. • Implement autonomous vehicle testing near East Dublin/Pleasanton BART • Implement the Climate Action Plan and Green Stormwater Infrastructure Plan. • Continue efforts on the Dublin Boulevard Extension to pursue funding for the construction phase and completion of the federal environmental certification (NEPA) • Continue to expand and enhance traffic signal communications using fiber optic lines on major transportation corridors. • Complete updates to the Bicycle and Pedestrian Master Plan, the Citywide ADA Transition Plan, and complete the Local Roadway Safety Plan. • Connect situational awareness cameras and license plate recognition cameras to fiber optic lines to improve system performance. • Implement vehicle to infrastructure (V2I) communication for bicycle and pedestrian safety enhancements • Utilize the Computerized Maintenance Management System (CMMS) to develop preventative maintenance and capital replacement schedules for buildings and parks. • Expand the electrification of the vehicle fleet and electric vehicle infrastructure. • Complete design and start construction of Fallon Sports Park - Phase 3, Iron Horse Trail Bridge at Dublin Boulevard, and Tassajara Road Improvements • Complete the construction of the Roof and HVAC Replacement project at City Hall • Complete the design of the Cultural Arts Center. • Complete a pilot “Smart City” project for network connected, monitored, and managed streetlights. • Adopt a policy for Pavement Management and the City’s Pavement Condition Index. • Continue Tree City USA participation and citywide tree replacement efforts. • Continue support for “Bike to Work Day” and “Walk and Roll to School” activities. • Pursue grants and other funding for the Dublin Boulevard Extension and other Capital Improvement Program projects. Budget Highlights: • Funding for new environmental programs in response to current and future mandates. • The Department will evaluate and consider implementing new and emerging technologies to improve services to the community and to take advantage of operational efficiencies. • In Fiscal Year 2020-21, most of the Public Works staffing has been consolidated into the Administration and Engineering Divisions. Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-81 Public Works Figure 53| PUBLIC WORKS EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $1,883,997 $1,711,419 $1,711,419 $1,631,988 $2,180,887 Benefits $778,025 $958,633 $958,633 $919,303 $990,691 Services & Supplies $401,569 $550,809 $525,144 $494,410 $445,515 Internal Service Fund Charges $711,385 $684,094 $684,094 $834,196 $911,052 Utilities $2,575,784 $2,645,028 $2,644,928 $2,820,156 $2,939,377 Contracted Services $8,349,234 $9,445,127 $9,782,394 $9,552,092 $9,711,324 Capital Outlay $8,769 $144,256 $282,082 $67,784 $18,019 TOTAL EXPENDITURES(1) $14,708,764 $16,139,366 $16,588,694 $16,319,930 $17,196,864 (1) Excludes expenditures and FTE allocated to Geologic Hazard Abatement District Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-82 Public Works Public Works Funding Source Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 FUNDING General Fund $10,840,709 $11,165,591 $11,515,173 $12,081,129 $12,925,941 ACTC Vehicle Registration Fee $197,943 $205,986 $205,986 $262,400 $262,400 Developer Deposit $1,863,524 $2,450,786 $2,507,261 $1,622,265 $1,738,515 Dublin Crossing CFD Series 2017-1 $4,433 $24,722 $24,722 $24,708 $25,596 Dublin/Dougherty Storm Water Mgmt $5,000 $5,000 $5,000 $5,000 Landscape Dist. Dougherty 1986-1 $79,285 $134,447 $134,447 $130,426 $135,512 Landscape Dist. Santa Rita 1997-1 $279,219 $327,928 $327,928 $353,121 $363,164 Landscape Dist. Stagecoach 1983-2 $55,781 $100,804 $100,804 $65,396 $68,137 Local Recycling Programs $34,275 $32,100 $32,100 $38,350 $38,350 Measure B - Bike & Pedestrian $9,726 $17,961 $17,961 $18,000 $18,000 Measure BB-Local Streets $40,000 Measure D $167,303 $252,050 $176,941 $492,870 $348,870 State Gas Tax $499,864 $679,692 $728,718 $645,654 $666,248 Storm Water Management $2,000 $2,040 $2,040 $2,000 $2,000 Street Light Dist. East Dublin 1999-1 $188,337 $208,183 $208,183 $211,425 $219,500 Street Light District 1983-1 $190,008 $224,984 $224,984 $221,425 $230,030 Traffic Impact Fee - Category 1 $16,992 $67,758 Traffic Safety $239,366 $302,092 $303,689 $140,760 $144,600 Village Pkwy Storm Water Mgmt $5,000 $5,000 $5,000 $5,000 TOTAL FUNDING $14,708,764 $16,139,366 $16,588,694 $16,319,930 $17,196,864 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-83 Public Works Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-84 Public Works Administration Public Works Administration is responsible for oversight of the department and its related functions in the areas of engineering, maintenance, special districts, transportation, and environmental services. The administrative functions include budgeting, revenue and expense management, customer service, and records maintenance. In Fiscal Year 2020-21, most of the Public Works staffing has been consolidated into the Administration and Engineering Divisions. Figure 54| PUBLIC WORKS ADMINISTRATION EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $505,083 $419,255 $419,255 $714,468 $739,355 Benefits $174,434 $165,870 $165,870 $271,324 $291,676 Services & Supplies $20,561 $38,961 $38,961 $43,820 $43,820 Internal Service Fund Charges $254,290 $239,502 $239,502 $398,740 $374,346 Contracted Services $29,016 $55,000 $5,000 Capital Outlay $120,000 TOTAL EXPENDITURES $954,369 $863,588 $1,012,604 $1,483,352 $1,454,196 FUNDING General Fund $894,776 $858,441 $1,007,457 $1,483,352 $1,454,196 Developer Deposit $59,593 $5,147 $5,147 TOTAL FUNDING $954,369 $863,588 $1,012,604 $1,483,352 $1,454,196 PERSONNEL ALLOCATION Administrative Aide 1.00 1.00 Associate Civil Engineer 0.30 0.30 Management Analyst II 1.00 1.00 1.00 1.00 1.00 Office Assistant II 1.15 1.15 1.15 1.00 1.00 Permit Technician 0.30 Public Works Dir./Asst. City Engineer 1.00 1.00 1.00 1.00 1.00 Public Works Maintenance Superintendent 1.00 1.00 Senior Office Assistant 1.00 0.30 TOTAL POSITIONS 4.15 3.45 3.45 5.30 5.30 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-85 Transportation The Transportation Division is responsible for maintaining safety and circulation of all modes of transportation on City streets. The Division represents the City at regional and State transportation agencies and advocates for regional funding for City projects. The Division collects and evaluates traffic data, works with Dublin Police Services to enhance traffic law enforcement, and coordinates with Livermore Amador Valley Transportation Authority, Bay Area Rapid Transit, and neighboring cities on transit planning and operations. In Fiscal Year 2020-21, most of the Public Works staffing has been consolidated into the Administration and Engineering Divisions. Figure 55| TRANSPORTATION Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $47,020 $64,236 $64,236 Benefits $22,365 $26,720 $26,720 Services & Supplies $59,460 $148,635 $158,342 $9,890 $9,895 Internal Service Fund Charges $70,000 $70,000 $70,000 $45,000 $45,000 Utilities $380,560 $393,834 $393,834 $408,960 $426,180 Contracted Services $392,431 $320,622 $380,622 $468,800 $472,100 Capital Outlay $4,974 $78,760 $127,786 $6,965 $7,175 TOTAL EXPENDITURES $976,812 $1,102,807 $1,221,540 $939,615 $960,350 FUNDING General Fund $106,374 $120,753 $188,863 $55,975 $56,575 ACTC Vehicle Registration Fee $197,943 $205,986 $205,986 $262,400 $262,400 Dublin Crossing CFD Series 2017-1 $6,760 $6,760 $7,180 $7,395 Measure BB-Local Streets $40,000 State Gas Tax $34,974 $62,000 $111,026 $62,000 $62,000 Street Light Dist. 1983-1 $179,028 $210,088 $210,088 $209,300 $217,580 Street Light Dist. East Dublin 1999-1 $179,126 $195,128 $195,128 $202,000 $209,800 Traffic Safety $239,366 $302,092 $303,689 $140,760 $144,600 TOTAL FUNDING $976,812 $1,102,807 $1,221,540 $939,615 $960,350 PERSONNEL ALLOCATION Associate Civil Engineer 0.30 0.30 0.30 Public Works Trans/Ops Manager 0.10 0.10 0.10 TOTAL POSITIONS 0.40 0.40 0.40 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-86 Maintenance The Maintenance Division is responsible for maintaining City streets, street landscaping, facilities and parks. Maintenance services are provided to the City under several contracts with private companies. The largest and primary maintenance contract is with MCE Corporation. The Division also manages the Intergovernmental Support Agreement with Parks Reserve Forces Training Area (Camp Parks) and the Tree City USA program. In Fiscal Year 2020-21, Maintenance Division staffing has been consolidated into the Administration Division. Figure 56| BUILDING MANAGEMENT EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $165,637 $212,388 $212,388 Benefits $62,031 $81,744 $81,744 Services & Supplies $22,802 $145,031 $145,031 $135,025 $139,315 Internal Service Fund Charges $387,095 $374,592 $374,592 $390,456 $491,706 Utilities $2,194,899 $2,250,694 $2,250,594 $2,410,696 $2,512,647 Contracted Services $5,939,444 $6,314,044 $6,447,961 $6,887,662 $7,048,784 Capital Outlay $1,502 $61,996 $30,796 $60,819 $10,844 TOTAL EXPENDITURES (1) $8,773,411 $9,440,489 $9,543,106 $9,884,658 $10,203,296 FUNDING General Fund $7,914,142 $8,271,137 $8,365,991 $8,748,923 $9,039,223 Dublin / Dougherty $5,000 $5,000 $5,000 $5,000 Dublin Crossing CFD Series 2017-1 $12,947 $12,947 $12,813 $13,361 Landscape District Dougherty 1986-1 $73,455 $125,203 $125,203 $124,151 $129,062 Landscape District Santa Rita 1997-1 $270,007 $314,929 $314,929 $342,996 $352,714 Landscape District Stagecoach 1983-2 $50,554 $92,541 $92,541 $60,121 $62,687 Measure D $688 $7,763 State Gas Tax $462,565 $611,692 $611,692 $583,654 $594,248 Storm Water Management $2,000 $2,040 $2,040 $2,000 $2,000 Village Parkway $5,000 $5,000 $5,000 $5,000 TOTAL FUNDING $8,773,411 $9,440,489 $9,543,106 $9,884,658 $10,203,296 PERSONNEL ALLOCATION Administrative Aide 0.80 0.80 0.80 Maintenance Superintendent 1.00 1.00 1.00 TOTAL POSITIONS 1.80 1.80 1.80 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-87 Engineering The Engineering Division manages the planning, design, and construction of Capital Improvement Program (CIP) projects including projects for streets, parks, and buildings. These projects include new construction, major capital maintenance, and facility renovation projects. The Division is also responsible for the review, approval, permitting, and inspection of subdivisions, other private development projects, and encroachments within the public street right-of-way or within City property. In Fiscal Year 2020-21, most of the Public Works staffing has been consolidated into the Administration and Engineering Divisions. Figure 57| ENGINEERING EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $898,669 $699,153 $699,153 $633,085 $1,146,879 Benefits $423,565 $566,949 $566,949 $554,371 $598,641 Services & Supplies $184,590 $87,663 $87,663 $98,170 $96,340 Utilities $325 $500 $500 $500 $550 Contracted Services $1,663,592 $2,343,683 $2,484,817 $1,486,500 $1,614,550 Capital Outlay $2,293 $3,500 $3,500 TOTAL EXPENDITURES $3,173,033 $3,701,448 $3,842,582 $2,772,626 $3,456,960 FUNDING General Fund $1,321,833 $1,238,545 $1,255,447 $1,133,617 $1,691,701 Developer Deposit $1,800,096 $2,438,942 $2,495,417 $1,621,009 $1,737,259 Dublin Crossing CFD Series 2017-1 $1,343 Landscape Dist. Dougherty 1986-1 $2,120 Landscape Dist. Santa Rita 1997-1 $6,256 Landscape Dist. Stagecoach 1983-2 $1,764 Measure B - Bike & Pedestrian $9,726 $17,961 $17,961 $18,000 $18,000 State Gas Tax $2,325 $6,000 $6,000 $10,000 Street Light Dist. East Dublin 1999-1 $5,255 Street Light District 1983-1 $5,324 Traffic Impact Fee - Category 1 $16,992 $67,758 Transportation Development Act TOTAL FUNDING $3,173,033 $3,701,448 $3,842,582 $2,772,626 $3,456,960 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-88 Engineering Engineering Personnel Allocation Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 PERSONNEL ALLOCATION Administrative Aide 0.20 0.20 0.20 Assistant Civil Engineer (Limited Term) 1.00 1.00 1.00 1.00 1.00 Associate Civil Engineer 1.70 1.70 1.70 1.70 1.70 Associate Civil Engineer (Limited Term) 1.00 1.00 1.00 Asst. Public Works Dir/City Engineer 0.75 0.75 0.75 0.75 0.75 CIP Manager 1.00 1.00 1.00 1.00 1.00 Parks & Facilities Dev. Coordinator 1.00 1.00 1.00 1.00 1.00 Parks & Facilities Dev. Coordinator (Limited Term) 1.00 1.00 Permit Technician 0.70 1.00 1.00 Public Works Trans/Ops Manager 0.60 0.60 0.60 0.70 0.70 Senior Civil Engineer 1.00 1.00 1.00 1.00 1.00 Senior Office Assistant 0.70 Senior Public Works Inspector 1.00 1.00 1.00 1.00 1.00 TOTAL POSITIONS 9.25 9.95 9.95 10.15 10.15 Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-89 Special (Assessment) Districts The Public Works Department manages Special Districts, which include two Community Facilities Districts, five Landscaping and Lighting Maintenance Districts and consultant activities for three Geologic Hazard Abatement Districts. The Community Facilities Districts fund the construction and maintenance of certain public infrastructure improvements within the Dublin Crossing (Boulevard) development project. The five Landscaping and Lighting Maintenance Districts, which include one Citywide district and four area-specific districts, fund the ownership and maintenance of landscaping and street lighting within the public street right- of-way of each district. In Fiscal Year 2020-21, most of the Public Works staffing has been consolidated into the Administration and Engineering Divisions. Figure 58| SPECIAL DISTRICTS Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $15,900 $15,900 Services & Supplies $1,601 $3,251 $3,251 $3,110 $3,250 Contracted Services $21,230 $44,321 $44,321 $44,830 $46,090 TOTAL EXPENDITURES (2) $22,831 $63,472 $63,472 $47,940 $49,340 FUNDING Dublin Crossing CFD Series 2017-1 $3,090 $5,015 $5,015 $4,715 $4,840 Landscape Dist. Dougherty 1986-1 $3,711 $9,244 $9,244 $6,275 $6,450 Landscape Dist. Santa Rita 1997-1 $2,956 $12,999 $12,999 $10,125 $10,450 Landscape Dist. Stagecoach 1983-2 $3,462 $8,263 $8,263 $5,275 $5,450 Street Light Dist. 1983-1 $5,656 $14,896 $14,896 $12,125 $12,450 Street Light Dist. East Dublin 1999-1 $3,956 $13,055 $13,055 $9,425 $9,700 TOTAL FUNDING (2) $22,831 $63,472 $63,472 $47,940 $49,340 (2) Exclude GHADs Departments City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page F-90 Environmental Programs The Environmental Programs Division is responsible for the management and development of environmental programs related to energy, source reduction and recycling, sustainable development, and both municipal as well as community-wide sustainable policies and practices. Specific program areas include: climate change; energy efficiency; environmentally preferable purchasing; clean water; green building; solid-waste reduction; recycling program promotion and improvement; and monitoring, implementation and promotion of the City’s Climate Action and Green Stormwater Infrastructure Plans. The Division also manages Dublin Pride Week, Creek Cleanup Day, and the Green Shamrock Business Recognition Program. Figure 59| ENVIRONMENTAL PROGRAMS EXPENDITURES Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY Salaries & Wages $267,588 $300,487 $300,487 $284,435 $294,653 Benefits $95,629 $117,350 $117,350 $93,609 $100,374 Services & Supplies $112,554 $127,268 $91,896 $204,395 $152,895 Contracted Services $332,537 $422,457 $395,657 $609,300 $524,800 Capital Outlay TOTAL EXPENDITURES $808,309 $967,562 $905,390 $1,191,739 $1,072,722 FUNDING General Fund $603,585 $676,715 $697,415 $659,263 $684,246 Developer Deposit $3,835 $6,697 $6,697 $1,256 $1,256 Local Recycling Programs $34,275 $32,100 $32,100 $38,350 $38,350 Measure D $166,614 $252,050 $169,178 $492,870 $348,870 TOTAL FUNDING $808,309 $967,562 $905,390 $1,191,739 $1,072,722 PERSONNEL ALLOCATION Environmental Coordinator 1.00 1.00 1.00 1.00 1.00 Environmental Technician 1.00 1.00 1.00 1.00 1.00 Office Assistant II 0.30 0.30 0.30 Public Works Trans/Ops Manager 0.30 0.30 0.30 0.30 0.30 TOTAL POSITIONS 2.60 2.60 2.60 2.30 2.30 CIP City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page G-1 City of Dublin CAPITAL IMPROVEMENT PROGRAM Overview The 2020-25 Five-Year Capital Improvement Program (CIP) includes 29 projects within the CIP time frame with a funding allocation for 22 of the projects in Fiscal Year 2020-21 and 21 of the projects in Fiscal Year 2021- 22. The City’s Capital Projects are divided into three Capital Funds: General Improvements, Parks, and Streets projects. The Fund accumulates resources for capital expenditures, and utilizes those resources to support projects that promote or enhance redevelopment, revitalization, or beautification of the City’s infrastructure; projects that would construct, improve or enhance the City’s parks and facilities; and projects that would construct, improve, or enhance the City’s trails, highways, streets, roads, bridges, street lighting, and storm drain systems. Figure 60| OVERALL CIP EXPENDITURES Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 EXPENDITURES BY CATEGORY General Improvements $11,240,369 $3,585,900 $17,027,307 $599,150 $7,432,607 Public Art $382,575 $335,400 $1,184,635 $100,450 $400,000 Parks $699,234 $7,774,904 $21,622,281 $8,998,866 $7,083,216 Streets $14,666,554 $14,909,405 $26,700,769 $18,889,599 $5,406,826 TOTAL COSTS(1) $26,988,732 $26,605,609 $66,534,992 $28,588,065 $20,322,649 FINANCING General Fund $252,318 $4,553,000 $19,347,373 $1,231,570 $2,285,550 Special Revenues $11,132,458 $4,853,879 $11,574,443 $9,153,717 $3,002,559 Special Revenue - Assessment Districts $846 $37,285 $761,615 $40,106 $40,106 Special Revenue - Public Art Fund $382,575 $335,400 $1,184,635 $100,450 $400,000 Traffic Impact Fees $3,526,347 $9,890,241 $11,205,243 $7,887,221 $1,865,096 Public Facilities Fees $419,660 $5,174,904 $15,044,967 $8,955,001 $11,165,700 Internal Service Funds $220,099 $1,760,900 $3,104,452 $220,000 $1,563,638 Dublin Crossing Fund $11,047,525 $3,500,725 $1,000,000 Other $6,904 $811,540 TOTAL FINANCING(1) $26,988,732 $26,605,609 $66,534,992 $28,588,065 $20,322,649 (1) Costs and Financing sources exclude project improvement costs to be constructed by developers and other agencies. CIP City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page G-2 Capital Improvement Program The following pages contain a summary of these projects and associated funding sources by category. Detailed information about each of these projects is contained in the 2020-2025 Five-Year Capital Improvement Program. Capital Improvement Program Operating Impact Project # & Project Description 2020-21 2021-22 PK0118 - Butterfly Knoll Park $16,050 $32,100 PK0117 - Clover Park & Sunrise Park $113,750 $113,750 PK0115 – Don Biddle Community Park $660,000 Total (1) $129,800 $805,850 (1)Facility operating cost only CIP City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page G-3 General Improvements Figure 61| GENERAL IMPROVEMENTS EXPENDITURES Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Project Number & Description GINEW05 Audio Visual System Upgrade $65,020 $44,020 GINEW02 Citywide Energy Improvements $35,860 $115,780 GI0119 Civic Center HVAC and Roof Replacement $151 $1,335,900 $3,699,849 $200,000 $1,543,638 GINEW01 Civic Center Rehabilitation $20,050 GI0120 Cultural Arts Center $866,566 $72,730 $4,949,904 GI0219 Electric Vehicle (EV) Charging Stations $1,643 $148,357 GI0319 Financial System Replacement $9,398 $2,250,000 $2,490,603 GI0117 IT Infrastructure Improvement $181,653 $75,204 GI0002 Library Tenant Improvements $35,305 $78,205 GI0509 Maintenance Yard Facility Improvements $71,753 GI0116 Public Safety Complex - Police Services Building $11,047,525 $9,674,975 GINEW03 Resiliency and Disaster Preparedness Improvements $22,085 $681,010 GINEW04 Solar PV Canopies at The Wave $168,150 TOTAL COST $11,240,369 $3,585,900 $17,027,307 $599,150 $7,432,607 FINANCING 1001 General Fund $1,643 $1,845,000 $9,965,111 $291,115 $860,860 2302 Measure D $34,250 4100 Public Facility Fees $866,566 $108,035 $5,028,109 4401 Dublin Crossing Development Fee $11,047,525 $3,500,725 6205 Internal Service Fund - Facilities Replacement $151 $1,335,900 $1,699,849 $1,543,638 6305 Internal Service Fund - Equipment $9,398 $405,000 $645,603 6605 IT Fund $181,653 $315,204 $200,000 TOTAL FINANCING $11,240,369 $3,585,900 $17,027,307 $599,150 $7,432,607 CIP City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page G-4 Public Art Figure 62| PUBLIC ART EXPENDITURES Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Project Number & Description PK0218 Butterfly Knoll Park $239 $7,560 $17,321 PKNEW05 Camp Parks Sign $100,450 $400,000 PK0317 Clover Park & Sunrise Park $250 $39,254 PK0219 Dog Park Art Replacement $1,962 $24,718 PK0217 Don Biddle Community Park $155,137 $200,000 $466,999 PK0419 Dublin Sports Grounds $84,358 $124,920 $262,482 PK0415 Emerald Glen Recreation and Aquatics Complex $4,964 $67,812 PK0120 Fallon Sports Park Phase 3 $2,920 $2,920 PK0318 Jordan Ranch Neighborhood Park $1,425 $45,399 PK0417 Public Safety Complex - Police Services Building $133,650 $204,320 PK0418 Sean Diamond Park $589 $53,411 TOTAL COST $382,575 $335,400 $1,184,635 $100,450 $400,000 FINANCING 2801 Public Art Fund $382,575 $335,400 $1,184,635 $100,450 $400,000 TOTAL FINANCING $382,575 $335,400 $1,184,635 $100,450 $400,000 CIP City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page G-5 Parks Figure 63| PARKS EXPENDITURES (1)Costs and Financing sources exclude project improvement costs to be constructed by developers and other agencies. Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Project Number & Description PK0115 Don Biddle Community Park $46,298 $4,661,116 $9,714,394 $524,000 PKNEW02 Downtown Dublin Town Square Park $68,020 $29,505 PK0215 Dublin Heritage Park Cemetery Improvements $1,491,737 PK0105 Emerald Glen Recreation & Aquatic Complex - Phase $217,992 $1,778,280 PK0414 Fallon Sports Park - Phase 2 $57,175 $295,859 PK0119 Fallon Sports Park - Phase 3 $75,631 $1,113,788 $3,163,933 $7,358,436 PK0518 Imagine Playground at Dublin Sports Grounds $250,062 $2,000,000 $4,886,976 PK0514 Jordan Ranch Neighborhood Park $1,095 PK0002 Jordan Ranch Neighborhood Square $403,121 PK0319 Mape Memorial Park Playground Replacement $28,898 $291,102 PKNEW04 Restrooms Replacement $83,880 $916,120 PK0216 Sean Diamond Park $21,469 PK0316 Shannon Center Parking Lot Improvements $613 PK0001 Wallis Ranch Community Park $964,530 $5,734,470 TOTAL COSTS (1)$699,234 $7,774,904 $21,622,281 $8,998,866 $7,083,216 FINANCING 1001 General Fund $250,675 $2,600,000 $5,488,708 $151,900 $945,625 2212 Vehicle Registration Fee (ACTC)$35,106 2302 Measure D $121,696 2403 State Park Grant $1,400,000 4100 Public Facility Fees $419,660 $5,174,904 $14,178,401 $8,846,966 $6,137,591 6205 Internal Service Fund - Facilities Replacement $28,898 $291,102 6605 IT Fund $107,268 TOTAL FINANCING (1)$699,234 $7,774,904 $21,622,281 $8,998,866 $7,083,216 CIP City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page G-6 Streets Figure 64| STREETS EXPENDITURES (1)Costs and Financing sources exclude project improvement costs to be constructed by developers and other agencies. Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Project Number & Description ST0219 Alamo Creek Trail Repair $23,213 $640,967 ST0815 Amador Plaza Road Bicycle and Pedestrian Improvements $860,498 ST0317 Amador Valley Blvd - Wildwood Road & Stagecoach Intersections Improvements $294,430 $706,478 ST0117 Annual Street Resurfacing $2,832,571 $1,758,000 $2,371,423 $1,615,000 $2,353,961 ST0319 City Entrance Monument Signs $285,000 ST0517 Citywide Bicycle and Pedestrian Improvements $683,973 $431,000 $1,051,712 $376,278 $376,278 ST0713 Citywide Signal Communications Upgrade $204,919 $150,640 $2,387,504 $176,000 $400,320 ST0911 Dougherty Road Improvements - Sierra Lane to North City Limit $3,245,616 $1,618,106 STNEW04 Downtown Dublin Street Grid Network $140,840 $60,210 ST0216 Dublin Boulevard Extension - Fallon Road to North Canyon Parkway $328,587 $5,390,241 $907,808 ST1012 Dublin Boulevard Improvements - Sierra Court to Dublin Court $6,541,999 $2,190,740 ST0120 Dublin Boulevard Pavement Rehabilitation $737,000 $737,000 ST0417 Dublin Ranch Street Light Improvements $846 $37,285 $761,615 $40,106 $40,106 STNEW02 Green Stormwater Infrastructure $71,715 $310,855 ST0519 Intelligent Transportation System Upgrade – Connected/Autonomous Vehicle and Safety Improvements $11,895 $111,200 $224,305 ST0118 Iron Horse Trail Bridge at Dublin Boulevard $304,357 $1,134,629 $8,582,439 ST0217 San Ramon Road Arterial Management $151,174 $107,929 ST0218 San Ramon Road Landscape Renovation $238,660 ST0514 San Ramon Road Trail Lighting $101,410 ST0419 Stormwater Trash Capture Device Installation $1,010,000 ST0119 Tassajara Road Improvements - North Dublin Ranch Drive to Quarry Lane School $112 $5,701,980 $7,499,888 ST0116 Tassajara Road Realignment and Widening - Fallon Road to North City Limit $32,626 $592,059 $1,865,097 $7,887,221 $1,865,096 ST0615 Traffic Sign Inventory and Safety Review $10,237 TOTAL COSTS (1)$14,666,554 $14,909,405 $26,700,769 $18,889,599 $5,406,826 CIP City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page G-7 Streets CIP Streets CIP Financing (1) Costs and Financing sources exclude project improvement costs to be constructed by developers and other agencies. Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 FINANCING 1001 General Fund $108,000 $3,893,555 $788,555 $479,065 2106 Traffic Safety $10,237 2201 State Gas Tax $2,059,999 $1,701,980 $3,524,258 $667,040 $784,000 2202 Federal Transportation Grant $661,000 $661,000 2203 Transportation Development Act $210,000 2204 Measure B Sales Tax - Local Streets Fund (ACTC)$588,309 $506,640 $915,675 $593,980 $572,000 2205 Measure B Sales Tax - Bike & Pedestrian Fund (ACTC)$472,091 $123,000 $412,782 $223,400 $18,400 2207 TFCA/Transportation for Clean Air $146,000 $856,419 2212 Vehicle Registration Fee (ACTC)$144,919 $181,200 $181,638 $58,000 $8,000 2214 Measure BB Sales Tax - Local Streets Fund (ACTC)$570,541 $442,000 $639,619 $524,000 $374,000 2215 Measure BB Sales Tax - Bike & Pedestrian Fund (ACTC)$110,675 $120,000 $273,541 $232,878 $25,878 2216 Measure B Grants $28,042 $8,965 2217 Measure BB Grants $6,133,664 $1,118,059 $1,397,540 $4,751,000 2220 Road Maint. & Rehab Account (RMRA)$858,340 $1,598,013 $1,247,000 $1,220,281 2304 Local Recycling Programs $155,640 $14,360 2705 Street Light District East Dublin 1999-1 $846 $37,285 $761,615 $40,106 $40,106 3600 Streets CIP Projects $6,904 $811,540 4301 Eastern Dublin Traffic Impact Fee - Category 1 $112 $6,390,241 $3,606,545 $3,922,883 $1,865,096 4302 Eastern Dublin Traffic Impact Fee - Category 2 $3,064,678 $1,345,969 4303 Traffic Impact Fee - Category 3 $409,263 4304 Western Dublin Traffic Impact Fee $1,059,498 4305 Traffic Impact Fee - Dougherty Valley $461,557 $780,951 $3,964,338 4306 TVTD $3,500,000 $4,003,017 4401 Dublin Crossing Development Fee $1,000,000 6305 Internal Service Fund - Equipment $20,000 $45,426 $20,000 $20,000 TOTAL FINANCING (1)$14,666,554 $14,909,405 $26,700,769 $18,889,599 $5,406,826 Blank City of Dublin Fiscal Years 2020-21 and 2021-22 Budget This page intentionally left blank ISF City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page H-1 City of Dublin PROPRIETARY FUNDS Internal Service Funds The Internal Service Fund provides funding to support the following areas: 1) Replacement of vehicles and fire apparatus; 2) Replacement of major building system components such as heating and air conditioning systems, pumps, boilers, etc. at City owned facilities; 3) replacement of office equipment, computers, network infrastructure, solar equipment, telephone systems, etc.; 4) IT operational costs; and 5) City employees Other Post-Employment Benefits (OPEB) Each City operating department budget includes charges for equipment usage and City employees’ post- employment benefits. The Internal Service Fund charges in departments translate to revenue in the Internal Services Funds. Department charges are established at a level to sufficiently accumulate funds over time for the replacement of the equipment, funding for IT costs, and funding for future employee obligations. The total Internal Service Funds budget for Fiscal Year 2020-21 is $3,653,535, and the projected budget for Fiscal Year 2021-22 is $3,509,321 (excludes depreciation expense and transfers). Planned Internal Service Fund purchases are related to building maintenance, replacement of network servers and computers, replacement of police patrol cars, and retiree health costs. ISF City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page H-2 Proprietary Funds The following are the fund summaries for Internal Service Funds: Internal Service Fund – Vehicles All City’s vehicles that are due for replacement, based on a predetermined schedule, are annually evaluated and recommended for replacement or extended life. The annual replacement cost was calculated based on the annual vehicles’ depreciation over their estimated useful life. (1) FY 18-19 Fund balance includes $1,159,062 as Net Investment in Capital Assets Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 BEGINNING FUND BALANCE $4,308,221 $4,501,117 $4,501,117 $1,865,791 $2,294,499 REVENUES Use Of Money & Property $64,097 $24,267 $24,267 $38,458 $28,844 Internal Service Charges $496,612 $526,265 $526,265 $673,250 $525,135 Other Revenue $48,725 TOTAL REVENUES $609,434 $550,532 $550,532 $711,708 $553,979 EXPENDITURES BY CATEGORY Capital Outlay $163,459 $170,000 $416,123 Capital Outlay - ISF $2,500,000 $2,769,735 $283,000 $105,666 Capital Outlay - Depreciation $253,078 TOTAL EXPENDITURES $416,537 $2,670,000 $3,185,858 $283,000 $105,666 Ending Fund Balance(1)$4,501,117 $2,381,649 $1,865,791 $2,294,499 $2,742,811 ISF City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page H-3 Proprietary Funds Internal Service Fund – Facilities The fund is maintained to account for future replacement of major building/facilities components. Costs are allocated based on the estimated life of the components and charged directly to the user departments based on facility. (1) FY 18-19 Fund balance includes $39,203,480 as Net Investment in Capital Assets Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 BEGINNING FUND BALANCE $48,858,256 $48,222,770 $48,222,770 $47,358,003 $48,621,239 REVENUES Use Of Money & Property $161,665 $79,200 $79,200 $96,999 $72,749 Internal Service Charges $231,339 $220,593 $220,593 $216,237 $320,019 Other Revenue $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 Transfers In $1,393,004 $1,299,793 $1,299,793 $1,313,236 $1,392,768 EXPENDITURES BY CATEGORY Services & Supplies $34,020 Contracted Services $89,589 Capital Outlay $50,000 $50,000 $50,000 $50,000 Capital Outlay - Depreciation $1,999,441 Transfers Out $29,049 $1,335,900 $1,990,951 $1,543,638 TOTAL EXPENDITURES $2,028,489 $1,385,900 $2,164,560 $50,000 $1,593,638 ENDING FUND BALANCE(1) $48,222,770 $48,136,663 $47,358,003 $48,621,239 $48,420,368 ISF City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page H-4 Proprietary Funds Internal Service Fund – Equipment The fund is maintained to finance necessary equipment replacement such as copiers, network infrastructure, traffic system etc. The costs of these equipment are allocated based on the estimated life of the equipment on a predetermined schedule that is reviewed and evaluated on an annual basis. (1) FY 18-19 Fund balance includes $993,492 as Net Investment in Capital Assets Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 BEGINNING FUND BALANCE $5,975,328 $6,850,628 $6,850,628 $6,259,177 $7,086,421 REVENUES Use Of Money & Property $114,938 $51,799 $51,799 $68,963 $51,722 Internal Service Charges $1,166,904 $846,984 $846,984 $1,006,158 $1,006,768 TOTAL REVENUES $1,281,842 $898,783 $898,783 $1,075,121 $1,058,490 EXPENDITURES BY CATEGORY Internal Service Fund Charges $49,571 $46,975 $46,975 $24,931 $24,241 Capital Outlay $395,253 $395,370 $752,231 Capital Outlay - ISF $202,946 $162,197 Capital Outlay - Depreciation ($47,679) Transfers Out $9,398 $425,000 $691,028 $20,000 $20,000 TOTAL EXPENDITURES $406,542 $867,345 $1,490,234 $247,877 $206,438 ENDING FUND BALANCE (1) $6,850,628 $6,882,066 $6,259,177 $7,086,421 $7,938,473 ISF City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page H-5 Proprietary Funds Internal Service Fund – IT The fund is maintained to finance all Information Technology costs, including staffing. (1) FY 18-19 Fund balance includes $758,321 as Net Investment in Capital Assets Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 BEGINNING FUND BALANCE $2,073,628 $2,216,150 $2,216,150 $1,993,173 $1,810,889 REVENUES Use Of Money & Property $29,527 $10,620 $10,620 $17,716 $13,287 Internal Service Charges $1,469,690 $1,575,245 $1,575,245 $2,015,544 $1,973,397 TOTAL REVENUES $1,499,217 $1,585,865 $1,585,865 $2,033,260 $1,986,684 EXPENDITURES BY CATEGORY Salaries & Wages $472,899 $479,762 $479,762 $569,363 $589,263 Benefits $152,821 $171,175 $171,175 $154,746 $164,410 Services & Supplies $429,573 $606,730 $616,920 $818,424 $799,682 Internal Service Fund Charges $30,719 $28,626 $28,626 Utilities $62,991 $71,843 $71,843 $69,911 $72,742 Contracted Services $193,789 $262,370 $234,344 $397,300 $347,300 Capital Outlay $3,643 $700 $23,700 $5,800 Capital Outlay - Depreciation ($171,393) Transfers Out $181,654 $182,472 $200,000 TOTAL EXPENDITURES $1,356,695 $1,621,206 $1,808,842 $2,215,544 $1,973,397 ENDING FUND BALANCE (1)$2,216,150 $2,180,809 $1,993,173 $1,810,889 $1,824,176 ISF City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page H-6 Proprietary Funds Internal Service Fund – Retiree Health The fund is maintained to finance future retiree health care benefit costs. Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 BEGINNING FUND BALANCE $30,779 $33,540 $33,540 $30,508 $32,041 REVENUES Use Of Money & Property $2,554 $352 $352 $1,533 $1,149 Internal Service Charges $927,086 $1,008,844 $1,008,844 $153,033 $133,990 Other Revenue $735,259 $889,000 $889,000 $924,080 $1,059,830 TOTAL REVENUES $1,664,900 $1,898,196 $1,898,196 $1,078,646 $1,194,969 EXPENDITURES BY CATEGORY Benefits $735,052 $889,000 $889,000 $924,080 $1,059,830 Contracted Services $927,086 $1,012,228 $1,012,228 $153,033 $133,990 TOTAL EXPENDITURES $1,662,138 $1,901,228 $1,901,228 $1,077,113 $1,193,820 ENDING FUND BALANCE $33,540 $30,508 $30,508 $32,041 $33,190 Fiduciary City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page I-7 City of Dublin FIDUCIARY FUNDS Dublin Crossing Bond Series 2015-1 In November 2013, the City Council adopted the Dublin Crossing Specific Plan (DCSP) relating to the private development of approximately 189 acres on a portion of the Parks Reserve Forces Training Area (Camp Parks) in the City of Dublin. The DCSP includes provisions for the demolition of existing buildings and other improvements on the site and construction of a residential mixed- use project with up to 1,995 single- and multi- family residential units; up to 200,000 square feet of retail, office and/or commercial uses; a 30-acre Community Park; a 5-acre Neighborhood Park, and a 12-acre school site. The City Council also approved a development agreement with the Developer which outlined their intention to propose the formation of a Community Facilities District (CFD) by the City pursuant to the Mello-Roos Community Facilities Act of 1982. A CFD is a defined geographic area in which the City is authorized to levy annual special taxes to either finance directly the costs of specified public improvements, or to pay debt service on bonds issued to finance the public improvements, as well as to pay costs of administering the CFD. On June 2, 2015, the City Council adopted the Resolution of Formation (Reso 96-15), establishing Community Facilities District No. 2015-1 (Dublin Crossing). In August 2017, the City issued $32.7 million in bonds on behalf of the CFD. In July 2019, the City issued $37.7 million in bonds on behalf of the CFD. Figure 65| DUBLIN CROSSING BOND SERIES 2015-1 (5102) (1) Does not include CFD reimbursement request from Developer in FY 2019-20, FY 2020-21, and FY 2021-22 Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 BEGINNING FUND BALANCE ($9,720,783)($24,015,478)($24,015,478)($25,311,633)($25,301,203) REVENUES Bond Issuance Special Assessments $1,795,494 $530,000 $530,000 $3,822,530 $3,909,561 Use Of Money & Property $60,581 $24,000 $24,000 $24,000 $24,000 Other Revenue $75,000 $75,000 TOTAL REVENUES $1,856,075 $554,000 $554,000 $3,921,530 $4,008,561 EXPENDITURES BY CATEGORY Salaries & Wages $154 $10,000 $10,000 Benefits $24 $2,000 $2,000 Contracted Services $96,195 $50,000 $93,405 $125,000 $125,000 Reimbursement To Others $14,522,002 Interest Payments $1,532,394 $1,744,750 $1,744,750 $3,786,100 $3,863,200 TOTAL EXPENDITURES (1)$16,150,770 $1,806,750 $1,850,155 $3,911,100 $3,988,200 ENDING FUND BALANCE ($24,015,478)($25,268,228)($25,311,633)($25,301,203)($25,280,842) () Fiduciary City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page I-8 Geologic Hazard Abatement Districts (GHAD) A Geologic Hazard Abatement District (District) is a special entity which is established separate from the City of Dublin and applies to a specific defined area within the City. The District is formed under provisions in the California Public Resources Code which establishes in Section 26500 that a District is a political subdivision of the State and is not an agency or instrumentality of a local agency. The City’s role is limited to providing support to the District, coordinating activities undertaken for the District, administering the District funds and coordinating the payment of expenses associated with the District. GHAD funding is collected as part of property tax bills. The District can perform maintenance on defined areas and can also accumulate reserves to address major or extraordinary work such as a landslide repair. The Public Resources Code defines a “geologic hazard” as an actual or threatened landslide, land subsidence, soil erosion, earthquake, fault movement, or any other natural or unnatural movement of land or earth. A District may be formed for the following purposes: (a) Prevention, mitigation, abatement, or control of a geologic hazard; or (b) Mitigation or abatement of structural hazards that are partly or wholly caused by geologic hazards (Public Resources Code 26525). The City of Dublin has established three separate Districts: Fallon Village Geologic Hazard Abatement District, Schaefer Ranch Geologic Hazard Abatement District, and Fallon Crossing Geologic Hazard Abatement District. These Districts are managed by a Board of Directors, which is currently comprised of the Dublin City Council. Assessments are levied in accordance with an Engineer’s Report prepared for each District and adopted at a public meeting. Information in this section is presented for informational purposes, since these activities are not a direct obligation of the City of Dublin. Fiduciary City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page I-9 Fallon Village Geologic Hazard Abatement District The Fallon Village Geologic Hazard Abatement District (GHAD) was established in accordance with a condition of approval for the Fallon Village development project. On December 4, 2007, the City Council approved Resolution No. 216-07 which created the Fallon Village GHAD. The GHAD was formed to provide a mechanism for the prevention, mitigation, abatement, and control of identified or potential geologic hazards within the District’s boundary. The boundary of this assessment district encompasses approximately 175 acres of land, located generally east of Fallon Road. On May 3, 2011, the City Council approved Resolution 52-11 approving the annexation of the Jordan Ranch development into the Fallon Village GHAD. The boundary of the District encompasses approximately 674 acres of land, located generally east of Fallon Road. For FY 2019-20, a total of 1,950 parcels were subject to the levy of an assessment which represents all the planned residential units within the Positano and Jordan Ranch developments. No additional residential parcels are estimated to be subject to the levy of an assessment in FY 2020-21 or FY 2021-22. Figure 66| FALLON VILLAGE GHAD (5301) Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 BEGINNING FUND BALANCE $4,181,715 $5,158,280 $5,158,280 $5,461,700 $6,199,588 REVENUES Special Assessments $1,038,451 $1,064,850 $1,064,850 $1,064,850 $1,064,850 Use Of Money & Property $94,818 $25,000 $25,000 $56,891 $42,668 Other Revenue TOTAL REVENUES $1,133,269 $1,089,850 $1,089,850 $1,121,741 $1,107,518 EXPENDITURES BY CATEGORY Salaries & Wages $12,611 $17,194 $17,194 $20,166 $20,864 Benefits $4,785 $5,581 $5,581 $6,187 $6,747 Services & Supplies Contracted Services $139,308 $747,357 $763,655 $357,500 $367,000 TOTAL EXPENDITURES $156,704 $770,132 $786,430 $383,853 $394,611 ENDING FUND BALANCE $5,158,280 $5,477,998 $5,461,700 $6,199,588 $6,912,496 Fiduciary City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page I-10 Schaefer Ranch Geologic Hazard Abatement District The Schaefer Ranch Geologic Hazard Assessment Abatement District (GHAD) was established in accordance with a condition of approval for the Schaefer Ranch development project. On December 5, 2006, the City Council approved Resolution No. 224-06 which created the Schaefer Ranch GHAD. The GHAD was formed to provide a mechanism for the prevention, mitigation, abatement, and control of identified or potential geologic hazards within the District’s boundary. The boundary of the District encompasses approximately 500 acres of land located at the westerly boundary of the City limits. For FY 2019-20, a total of 400 parcels were subject to the levy of an assessment. No additional parcels are estimated to be subject to the levy of an assessment in FY 2020-21. At the beginning of FY 2021-22, it is estimated that there will be an additional 19 parcels that will be subject to the special assessment, which represents all the planned residential units within the Schaefer Ranch development. Figure 67| SCHAEFER RANCH GHAD (5302) Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 BEGINNING FUND BALANCE $3,889,790 $4,379,409 $4,379,409 $4,392,068 $4,612,560 REVENUES Special Assessments $504,908 $522,166 $522,166 $522,166 $522,166 Use Of Money & Property $84,463 $25,000 $25,000 $50,678 $38,009 TOTAL REVENUES $589,371 $547,166 $547,166 $572,844 $560,175 EXPENDITURES BY CATEGORY Salaries & Wages $12,611 $17,194 $17,194 $20,166 $20,864 Benefits $4,785 $5,581 $5,581 $6,187 $6,747 Contracted Services $82,356 $511,732 $511,732 $326,000 $332,500 TOTAL EXPENDITURES $99,752 $534,507 $534,507 $352,353 $360,111 ENDING FUND BALANCE $4,379,409 $4,392,068 $4,392,068 $4,612,560 $4,812,624 Fiduciary City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page I-11 Fallon Crossing (North Tassajara) Geologic Hazard Abatement District The Fallon Crossing Geologic Hazard Assessment Abatement District was established in accordance with a condition of approval for the Fallon Crossings development project. On August 16, 2011, the City Council approved Resolution No. 147-11 which created the Fallon Crossing Geologic Hazard Abatement District. The GHAD was formed to provide a mechanism for the prevention, mitigation, abatement, and control of identified or potential geologic hazards within the District’s boundary. The boundary of the District encompasses approximately 68 acres of land located on the northeast side of Tassajara Road. On June 6, 2017, the City Council approved Resolution 66-17 approving the annexation of the Tassajara Hills development into the Fallon Crossing GHAD. The boundary of the District encompasses approximately 292 acres of land in the northeast corner of the City. Since FY 2015-16, all 106 residential parcels within The Chateau development have been subject to the special assessment. For FY 2019-20, a total of 319 parcels were subject to the levy of an assessment. At the beginning of FY 2020-21 and FY 2021-22, it is estimated that for each year there will be an additional 70 parcels within the Tassajara Hills development that will be subject to the levy of an assessment. Figure 68| FALLON CROSSING GHAD (5321) Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 BEGINNING FUND BALANCE $461,116 $754,351 $754,351 $789,305 $893,148 REVENUES Special Assessments $303,526 $325,853 $325,853 $325,853 $325,853 Use Of Money & Property $11,943 $3,000 $3,000 $7,166 $5,374 TOTAL REVENUES $315,469 $328,853 $328,853 $333,019 $331,228 EXPENDITURES BY CATEGORY Salaries & Wages $6,305 $8,596 $8,596 $10,083 $10,432 Benefits $2,392 $2,787 $2,787 $3,094 $3,374 Contracted Services $13,536 $282,516 $282,516 $216,000 $253,500 TOTAL EXPENDITURES $22,233 $293,899 $293,899 $229,176 $267,305 ENDING FUND BALANCE $754,351 $789,305 $789,305 $893,148 $957,071 Fiduciary City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page I-12 California Employers’ Retiree Benefit Trust (CERBT) The State of California Public Employees Retirement System (CALPERS) developed the CERBT to allow public agencies to invest money in a trust mechanism to fund other post-employment benefits (OPEB), otherwise known as retiree health care. The City of Dublin Retiree Health Plan is a single-employer defined benefit health care plan administered by CalPERS. The plan provides medical insurance benefits to eligible retiree and their eligible dependents in accordance with the State Public Employee Retirement Law. During the Fiscal Year 2006-07, the City made arrangements with CALPERS for the initial establishment of the trust, and transferred $5.5 million into the trust. The City has established a policy to make annual contribution for the purpose of funding the Annual Required Contribution (ARC) when there are no budget constraints. The ARC amount is determined by an Actuarial Study which is required to be updated biennially. The most recent Actuarial Study was for fiscal year 2019-20. The Annual Required Contribution rates were determined at 1.3% and 1.1% of salaries for the two fiscal years respectively. It is important to note that the CERBT funds are not controlled by the City, as they are assets held by and distributed by CalPERS. This page is included in the budget document for informational purposes only. Figure 69| CERBT SUMMARY Actual 2018-19 Adopted Budget 2019-20 Amended Budget 2019-20 Budget 2020-21 Forecast 2021-22 BEGINNING FUND BALANCE $19,423,291 $20,852,051 $20,852,051 $20,954,895 $21,022,659 REVENUES Use Of Money & Property $1,254,086 Other Revenue $927,086 $1,008,844 $1,008,844 $1,008,844 $1,008,844 TOTAL REVENUES $2,181,172 $1,008,844 $1,008,844 $1,008,844 $1,008,844 EXPENDITURES BY CATEGORY Benefits $735,259 $889,000 $889,000 $924,080 $1,059,830 Contracted Services $17,153 $17,000 $17,000 $17,000 $17,000 TOTAL EXPENDITURES $752,413 $906,000 $906,000 $941,080 $1,076,830 ENDING FUND BALANCE $20,852,051 $20,954,895 $20,954,895 $21,022,659 $20,954,673 Strategic Plan City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page J-1 City of Dublin STRATEGIC PLAN City of Dublin Two-Year Strategic Plan Adopted on May 5, 2020 Adopted for Fiscal Years 2020-21 & 2021-22 (updated every two years) Mission The City of Dublin promotes and supports a high quality of life, ensures a safe and secure environment, and fosters new opportunities. Vision Dublin is a great community to live, work, and raise a family. Dublin values: • Safety – We are dedicated to excellent public safety resources, including police and fire. • Finances – We will strive to be fiscally transparent and balance our budgets annually. • Inclusivity – We will advocate for programs and policies that support inclusive access to housing, and cultural opportunities. • Innovation – We will continue to innovate in every aspect of government and promote innovation within the business community. • Customer Service – We will provide welcoming, excellent customer service to our residents and businesses at all times. • Living an Active Lifestyle – We will continuously promote an active lifestyle through our parks and facilities and encourage participation in local sports. • History – We will honor our history through places and programs that remind people of our beginnings. • Business – We will provide a full spectrum of opportunity by supporting current and prospective businesses through ongoing economic development efforts and helping them grow and thrive locally. • Environmental Sustainability – We will continue to lead in building a well-planned sustainable community and protecting our natural resources. Strategic Plan City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page J-2 Strategies Strategy 1. Implement the City’s Adopted Preferred Vision for Downtown Dublin. Strategic Objectives: 1A. Make necessary land use changes. 1B. Work with private property owners on acquisitions that result in the creation of a future town square. 1C. Establish the proposed street grid network, including a study of right-of-way acquisition and the appropriate funding mechanism for construction and maintenance. 1D. Conduct a parking analysis of the Transit Oriented District and the Retail District and proposed changes. 1E. Create certainty and provide development rights that result in achieving the City Council’s Preferred Vision. 1F. Develop implementation measures for the adopted Downtown Streetscape Master Plan and updated Bike and Pedestrian Master Plan for the next Capital Improvement Program. 1G. Market, in conjunction with Property owners, the opportunity sites. 1H. Work with Downtown property owners on updating the CC&Rs to facilitate retail transition. 1I. Work with Downtown property owners on building/site improvements. 1J. Refine and provide specificity on City development goals in the Downtown Plan and East Transit Center Area Plan. 2. Explore New City Revenue Streams for Long Term Financial Stability. Strategic Objectives: 2A. Explore the feasibility of increasing the City’s current Transient Occupancy Tax. 2B. Evaluate the establishment of other fees and/or taxes that could offset City costs in providing services to the community. 2C. Explore operational efficiencies in delivering services with other public agencies. 2D. Continue to maintain strong fiscal policies. Strategic Plan City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Strategies 3. Create More Affordable Housing Opportunities. Strategic Objectives: 3A. Facilitate production of affordable housing for lower income seniors, workforce and special needs households by leveraging the Alameda County Measure A-1 Bond funds and the City’s Affordable Housing Fund. 3B. Look for additional opportunities to facilitate the acquisition of sites, at low or no cost, to build housing that is affordable to lower income households. 3C. Facilitate the production of accessory dwelling units throughout the community. 3D. Seek opportunities to preserve the stock of housing that is affordable to moderate- and middle-income households. 3E. Update the City’s General Plan Housing Element in accordance with state law and to ensure an adequate supply of sites to accommodate the City’s Regional Housing Needs Allocation for the period 2023-31. 4. Become a 24/7 City Hall to Enhance Resident and Business Engagement. Strategic Objectives: 4A. Reduce/eliminate the need for paper transactions where feasible . 4B. Provide more opportunities for residents to complete transactions with the City online, with appropriate security measures. 4C. Enhance citizen online interaction via reporting of issues and transparent data. 4D. Continue to utilize all appropriate methods to share and exchange information with the public, including social media, at events and at the City’s website. 4E. Explore additional social media platforms and expanding use of Facebook to other departments. 4F. Explore more exciting and user-friendly presentation of information, and a periodic report from the City Manager’s Office. 5. Large Land Tract Development and Open Space. 5A. Look to establish an Economic Development Zone to prioritize commercial and industrial development east of Fallon Road. 5B. Work with the area property owners in conjunction with the Dublin Boulevard extension project on issues such as road and project mitigation, entitlements, as well as supporting infrastructure. 5C. Begin discussions regarding required reporting under the Open Space Initiative of 2014 for the provisions of commercial and industrial development in the unincorporated area. Strategic Plan City of Dublin Fiscal Years 2020-21 and 2021-22 Budget This page intentionally left blank Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-1 City of Dublin APPENDIX Introduction The City of Dublin adopts a Biennial Budget which incorporates the estimated Revenue and Expenditures for the City each of the two Fiscal Years. The Fiscal Year begins July 1st and ends on June 30th. The schedules included in the Appendix are intended to provide additional summary and comparison information related to both Revenues and Expenditures. The Appendix also includes a glossary of terms, and detailed demographic information about the City of Dublin. Upon adoption by the City Council, a copy of the resolution will be placed in the Appendix as well. Questions about the presentation of the information can be directed to Administrative Services Department at (925) 833-6640, or via e-mail at admin.services@dublin.ca.gov. The following are the sections included in the Appendix: #1 – Historical Comparison of Revenues by Source #2 – Human Services Grants Program #3 – Position Allocation Plan #4 – Fiscal Year 2020-21 Appropriations Limit #5 – Fund Balance Reserves Policy #6 – Glossary/Index #7 – Demographics #8 – Legal Debt Limit #9 – Budget Resolution Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-2 Historical Comparison of Revenue by Source Figure 70| HISTORICAL COMPARISON OF REVENUE BY SOURCE Category Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 General Fund (1000s) Property Taxes Current Secured $34,142,241 $36,288,609 $36,698,609 $38,357,000 $39,555,710 Current Unsecured $1,718,866 $1,934,792 $1,934,792 $2,082,000 $2,144,460 Motor Vehicle In Lieu $6,612,769 $7,006,890 $7,256,890 $7,607,000 $7,969,000 Supplemental $1,370,487 $1,253,653 $1,253,653 $500,000 $500,000 Prior Secured $347,134 $390,810 $390,810 $350,000 $350,000 Prior Unsecured ($16,187) Property Tax Penalties $118,311 Sub-total $44,293,622 $46,874,754 $47,534,754 $48,896,000 $50,519,170 Sales Taxes Sales and Use Tax $24,817,037 $21,693,878 $21,693,878 $19,595,050 $20,182,902 Sales Tax Reimbursements ($91,062) ($466,500) ($466,500) ($610,000) ($610,000) Sub-total $24,725,974 $21,227,378 $21,227,378 $18,985,050 $19,572,902 Other Taxes Property Transfer Tax $1,286,242 $750,000 $750,000 $500,000 $500,000 Transient Occupancy Tax (Hotel) $2,084,992 $1,400,000 $1,400,000 $1,000,000 $1,500,000 Sub-total $3,371,234 $2,150,000 $2,150,000 $1,500,000 $2,000,000 Franchise Taxes Electric $552,792 $606,900 $606,900 $550,000 $550,000 Gas $143,974 $127,500 $127,500 $140,000 $140,000 Garbage $3,393,954 $3,000,000 $3,000,000 $3,726,387 $3,892,706 Cable $761,536 $915,000 $915,000 $760,000 $760,000 Sub-total $4,852,256 $4,649,400 $4,649,400 $5,176,387 $5,342,706 Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-3 Revenue Comparison Category Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Licenses & Permits Business Licenses $145,828 $130,000 $130,000 $145,000 $145,000 Pole License Fee $4,000 Taxi - Company $1,596 $2,500 $2,500 $2,500 $2,500 Taxi - Driver $2,052 $3,300 $3,300 $3,300 $3,300 Tobacco Retailing License $2,496 $4,000 $4,000 $4,000 $4,000 Massage - Establishment $2,149 $1,740 $1,740 $1,740 $1,740 Peddler $1,824 $1,797 $1,797 $1,797 $1,797 Animal License $9,372 $7,000 $7,000 $7,000 $7,000 Fire Permits - Self Inspected $22,515 $14,460 $14,460 $17,892 $17,892 Fire Permits - Annual $77,164 $56,595 $56,595 $44,200 $44,200 Planning Permits $47,644 $60,758 $60,758 $46,462 $46,462 Building Referral Plan Check $16,456 Building Permits $5,838,331 $4,646,546 $4,146,546 $3,816,632 $2,926,528 Construction and Demo Permits $56,754 $20,864 $20,864 $16,700 $16,700 City Calgreen Building Permit Surcharge $177,484 $0 $0 Encroachment / Transportation $202,626 $84,500 $84,500 $84,500 $84,500 Grading $13,626 $5,000 $5,000 $5,000 $5,000 Newspaper Racks Permit $500 $500 $500 $500 Miscellaneous Permits $9,166 $6,255 $6,255 $5,577 $5,077 Sub-total $6,631,083 $5,045,815 $4,545,815 $4,202,800 $3,312,196 Fines & Penalties Other Court Fines $33,213 $35,000 $35,000 $35,000 $35,000 Parking Citations $95,944 $72,432 $72,432 $72,432 $72,432 Business License Penalties $1,836 $4,000 $4,000 Sub-total $130,993 $111,432 $111,432 $107,432 $107,432 Use Of Money & Property Interest $3,176,121 $2,000,000 $2,000,000 $1,600,000 $1,200,000 Interest Designated $19,446 Investment Fair Market Value Adjustment $5,020,840 Leased Property $338,520 $448,789 $308,789 $493,428 $502,471 Sub-total $8,554,927 $2,448,789 $2,308,789 $2,093,428 $1,702,471 Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-4 Revenue Comparison Category Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Intergovernmental Vehicle License Fee $30,356 Mandated Costs Reimbursement $26,624 $10,000 $10,000 $10,000 $10,000 Property Tax Relief (HOPTR) $230,831 $224,919 $224,919 $240,000 $240,000 Sub-total $287,811 $234,919 $234,919 $250,000 $250,000 Charges For Services General & Administrative Sale of Documents $135 $500 $500 $200 $200 Bldg Use Insurance $27,124 $26,816 $26,816 $27,000 $27,000 General & Administrative $27,259 $27,316 $27,316 $27,200 $27,200 Police Services Police Reports $4,742 $2,380 $2,380 $2,380 $2,380 Background Letter $1,300 $1,300 $1,300 $1,300 $1,300 ABC Letter $316 $620 $620 $620 $620 Livescan $2,047 $500 $500 $500 $500 Fingerprints $1,136 $500 $500 $500 $500 Vehicle Release $17,655 $30,000 $30,000 $20,000 $20,000 Fix It Tickets $410 $310 $310 $310 $310 Repo Releases $615 $600 $600 $600 $600 DUI Response Costs Recovery $7,232 $2,110 $2,110 $2,110 $2,110 Miscellaneous Police Services $19,853 $820 $820 $820 $820 Police Services $55,306 $39,140 $39,140 $29,140 $29,140 Fire Services Fire Alarm $49,088 $16,087 $16,087 $3,183 $1,061 Sprinkler / Underground $569,436 $124,095 $124,095 $115,417 $82,881 Fixed System $3,768 $1,524 $1,524 $581 Fire Plan Check $85,294 $36,534 $36,534 $57,397 $55,181 Miscellaneous Fire Services $4,832 $1,760 $1,760 $1,760 $1,760 Santa Rita Services $888,264 $764,160 $764,160 $855,200 $855,200 Fire Services $1,600,682 $944,160 $944,160 $1,033,538 $996,083 Environmental Services EV Charging Stations $4,694 $2,000 $2,000 $2,000 $2,000 Stormwater Facility Inspection $2,292 Waste Mgt Admin Fee $1,097,385 $1,030,134 $1,030,134 $1,436,163 $1,507,971 Local Share Permit Surcharge- Green Building $1,626 $740 $740 $916 $600 Environmental Services $1,105,997 $1,032,874 $1,032,874 $1,439,079 $1,510,571 Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-5 Revenue Comparison Category Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Parks & Community Services Cultural & Special Events $479,929 $434,669 $434,669 $392,365 $444,715 Heritage Center $93,191 $91,784 $91,784 $118,055 $118,345 Parks & Community Services Admin $720 $1,000 $1,000 Shannon Center $1,999,207 $2,089,464 $2,089,464 $1,840,985 $2,042,277 Stager & Other Facilities $1,279,451 $1,030,094 $1,030,094 $1,138,071 $1,293,798 Senior Center $169,033 $146,420 $147,320 $151,454 $168,100 The Wave $1,758,842 $1,542,529 $1,542,529 $1,127,285 $1,690,556 Parks & Community Services $5,780,373 $5,334,960 $5,335,860 $4,769,215 $5,758,791 Development Services Zoning $1,448,793 $722,575 $722,575 $1,114,221 $560,963 Plan Checking $2,797,852 $2,892,500 $2,892,500 $1,846,750 $1,937,925 Local Share Permit Surcharge-Zone 7 $13,326 $17,067 $17,067 $9,511 $5,030 Local Share Permit Surcharge-SMIP $3,743 $1,732 $1,732 $1,901 $1,121 Business License City Admin CASp fee $15,602 $12,600 $12,600 $14,400 $14,400 PFD Development Services $111,454 Development Services $4,390,770 $3,646,474 $3,646,474 $2,986,783 $2,519,439 Sub-total $12,960,387 $11,024,924 $11,025,824 $10,284,955 $10,841,224 General Revenue Sale of Property $35,919 Contribution/Donations/Sponsorships $11,530 Miscellaneous Revenue $127,513 $70,000 $80,665 $95,006 $96,357 Reimbursement, General $469,715 $440,051 $617,968 $712,961 $727,486 Reimbursement, Damage $39,036 $5,000 $47,072 $30,000 $30,000 Community Benefit Payments $600,000 $200,000 $641,000 Developer Contribution - Project $155,643 Sub-total $1,439,356 $715,051 $1,386,705 $837,967 $853,844 Total – General Fund (1) $107,247,642 $94,482,462 $95,175,016 $92,334,019 $94,501,945 (1) Excludes Transfers In Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-6 Revenue Comparison Category Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 State Seizure/Special Activity Fund (2101) Interest $1,140 $644 $644 $644 $644 General Revenue $21,219 $14,609 Total $22,359 $644 $15,253 $644 $644 Vehicle Abatement (2102) Interest $4,809 $6,106 $6,106 $2,886 $2,164 Intergovernmental-County $49,036 $34,000 $34,000 $34,000 $34,000 Total $53,845 $40,106 $40,106 $36,886 $36,164 SLES/COPS Fund - CA (2103) Interest $2,289 $73 $73 $1,373 $1,030 Intergovernmental-State $148,747 $100,000 $100,000 $100,000 $100,000 Total $151,035 $100,073 $100,073 $101,373 $101,030 Traffic Safety (2106) Fines & Penalties $134,980 $160,000 $160,000 $140,000 $140,000 Interest $4,846 $1,588 $1,588 $1,250 $1,250 Total $139,826 $161,588 $161,588 $141,250 $141,250 Federal Asset Seizure Fund (2107) Interest $46 Total $46 EMS Special Revenue (2109) Special Assessments - Current $194,251 $198,289 $198,289 $202,289 $206,289 Special Assessments - Prior Year & Penalties $2,256 $1,800 $1,800 $1,500 $1,500 Interest $3,523 $2,114 $1,585 Intergovernmental-County Total $200,030 $200,089 $200,089 $205,903 $209,374 Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-7 Revenue Comparison Category Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Enforcement Grants (2111) Interest $773 $44 $44 $464 $348 Intergovernmental-Federal $78,937 Total $79,710 $44 $44 $464 $348 State Gas Tax (2201) Interest $71,828 $17,300 $17,300 $25,000 $25,000 Intergovernmental-State $1,218,676 $1,578,330 $1,578,330 $1,291,045 $1,611,931 General Revenue Total $1,290,504 $1,595,630 $1,595,630 $1,316,045 $1,636,931 Federal Transportation Grant (2202) Intergovernmental-Federal $661,000 Total $661,000 Transportation Development Act (2203) Intergovernmental-State $210,000 Total $210,000 Measure B-Local Streets (2204) Sales Tax $616,240 $500,000 $500,000 $542,180 $594,000 Interest $7,947 $354 $354 $4,768 $3,576 Total $624,187 $500,354 $500,354 $546,948 $597,576 Measure B-Bike & Ped (2205) Sales Tax $222,418 $170,000 $170,000 $195,862 $216,000 Interest $9,686 $875 $875 $2,200 $2,200 Total $232,104 $170,875 $170,875 $198,062 $218,200 Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-8 Revenue Comparison Category Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Transportation for Clean Air (2207) Intergovernmental-County $33,850 $146,000 $856,419 Total $33,850 $146,000 $856,419 Vehicle Registration Fee (2212) Interest $5,767 $1,819 $1,819 $3,460 $2,595 Intergovernmental-County $293,701 $250,000 $250,000 $241,080 $267,867 Total $299,469 $251,819 $251,819 $244,540 $270,462 Measure BB-Local Streets (2214) Sales Tax $552,022 $450,000 $450,000 $486,937 $533,000 Interest $4,616 $1,355 $1,355 $2,769 $2,077 Total $556,638 $451,355 $451,355 $489,706 $535,077 Measure BB-Bike & Ped (2215) Sales Tax $181,149 $140,000 $140,000 $159,933 $176,000 Interest $2,206 $2,041 $2,041 $1,324 $993 Total $183,355 $142,041 $142,041 $161,257 $176,993 Measure B Grants (2216) Intergovernmental-County $106,474 Total $106,474 Measure BB Grants (2217) Intergovernmental-County $3,516,694 $200,000 $835,731 $4,181,390 $4,751,000 Total $3,516,694 $200,000 $835,731 $4,181,390 $4,751,000 Road Maintenance & Rehab Account (RMRA) (2220) Interest $10,755 $5,902 $5,902 $6,453 $4,840 Intergovernmental-State $1,159,726 $1,046,742 $1,046,742 $918,671 $1,148,339 General Revenue $71,317 $71,317 $71,317 $57,054 $71,317 Total $1,241,798 $1,123,961 $1,123,961 $982,178 $1,224,496 Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-9 Revenue Comparison Category Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Measure D (2302) Interest $10,161 $3,042 $3,042 $6,097 $4,572 Intergovernmental-County $213,887 $180,000 $180,000 $228,000 $228,000 Total $224,048 $183,042 $183,042 $234,097 $232,572 Garbage Service Fund (2303) Interest $7,883 $2,217 $2,217 $2,000 $2,000 Environmental Services $4,703,015 $4,759,988 $4,759,988 $6,508,000 $6,787,400 Total $4,710,898 $4,762,205 $4,762,205 $6,510,000 $6,789,400 Local Recycling Programs (2304) Interest $1,210 $1,142 $1,142 $726 $545 Intergovernmental-State $187,588 $30,100 $30,100 $34,000 $35,000 General Revenue $7,200 $1,000 $1,000 $1,000 $1,000 Total $195,998 $32,242 $32,242 $35,726 $36,545 Storm Water Management (2321, 2323, 2324) Interest $5,077 $2,970 $2,970 $3,046 $2,285 Total $5,077 $2,970 $2,970 $3,046 $2,285 Box Culvert (2322) Interest $7,772 $5,011 $5,011 $4,663 $3,498 Total $7,772 $5,011 $5,011 $4,663 $3,498 State Grant - Park (2403) Intergovernmental - State $1,400,000 Total $1,400,000 Small Business Assistance (2601) Interest $7,672 General Revenue $100,000 $100,000 $100,000 $100,000 $100,000 Total $107,672 $100,000 $100,000 $100,000 $100,000 Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-10 Revenue Comparison Category Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Street Light Districts (2701, 2705) Special Assessments - Current $611,238 $641,788 $641,788 $658,396 $661,064 Special Assessments - Prior Year & Penalties $6,615 $5,000 $5,000 Interest $25,309 $6,492 $6,492 $15,185 $11,389 Total $643,162 $653,280 $653,280 $673,581 $672,453 Landscape Districts (2702, 2703, 2704) Special Assessments - Current $573,514 $630,625 $630,625 $636,906 $645,243 Special Assessments - Prior Year & Penalties $13,811 $7,500 $7,500 Interest $26,237 $12,301 $12,301 $15,742 $11,806 Total $613,561 $650,426 $650,426 $652,648 $657,049 Dublin Crossing CFD (2710) Special Assessments - Current $68,136 $39,274 $39,274 $115,000 $115,000 Special Assessments – Prior Year & Penalties $20 Interest $661 $174 $174 $396 $297 Total $68,816 $39,448 $39,448 $115,396 $115,297 Public Art Fund (2801) Interest $100,295 $33,650 $33,650 $60,177 $45,133 Developer Contribution $584,812 Total $685,107 $33,650 $33,650 $60,177 $45,133 Cable TV Facilities (2811) Interest $1,619 $3,266 $3,266 $972 $729 General & Administrative $152,882 $183,000 $183,000 $183,000 $183,000 Total $154,501 $186,266 $186,266 $183,972 $183,729 Affordable Housing Fund (2901) Interest $266,983 $143,950 $143,950 $160,190 $120,142 Loan Repayments $418,454 Development Services $82,437 $40,620 $40,620 $79,262 $74,816 Developer Contribution $603,576 $110,725 $30,680 Total $1,371,449 $184,570 $184,570 $350,176 $225,638 Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-11 Revenue Comparison Category Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Noise Mitigation Fund (2902) Interest $349 $213 $213 $209 $157 Developer Contribution $3,095 $1,583 $1,583 $894 $675 Total $3,443 $1,796 $1,796 $1,103 $832 Community Development Block Grant (2903) Intergovernmental-Federal $94,377 $100,570 $115,696 $100,570 $100,570 Total $94,377 $100,570 $115,696 $100,570 $100,570 Building Homes and Jobs Act (2911) Intergovernmental-State $310,000 Total $310,000 CIP Funds (3000s) General Revenue $811,540 Total $811,540 Public Facilities Fee (4100s) Interest $628,436 $71,920 $71,920 $376,184 $282,151 Other Finance Sources Developer Contribution $6,554,554 $6,593,298 $2,342,244 $6,136,136 $1,046,041 Total $7,182,990 $6,665,218 $2,414,164 $6,512,320 $1,328,192 Fire Impact Fee (4201) Interest $3,699 $2,385 $2,385 $2,219 $1,664 Developer Contribution $132,170 $187,915 $187,915 $85,432 $56,716 Total $135,869 $190,300 $190,300 $87,651 $58,380 Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-12 Revenue Comparison Category Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Traffic Impact Fee (4300s) Interest $596,820 $204,147 $204,147 $299,951 $232,464 Developer Contribution $2,966,328 $3,545,487 $1,211,450 $959,855 $351,980 Total $3,563,149 $3,749,634 $1,415,597 $1,259,807 $584,444 Dublin Crossing Fund (4401) Interest $308,747 $83,119 $83,119 $150,000 $150,000 Community Benefit Payments $6,418,969 $1,000,000 $1,000,000 $1,000,000 Total $6,727,716 $1,083,119 $1,083,119 $1,150,000 $150,000 Vehicles Replacement (6105) Interest $64,097 $24,267 $24,267 $38,458 $28,844 Internal Service Charges $496,612 $526,265 $526,265 $673,250 $525,135 General Revenue $48,725 Total $609,434 $550,532 $550,532 $711,708 $553,979 Facilities Replacement (6205) Interest $161,665 $79,200 $79,200 $96,999 $72,749 Internal Service Charges $231,339 $220,593 $220,593 $216,237 $320,019 Total $393,004 $299,793 $299,793 $313,236 $392,768 Equipment Replacement (6305) Interest $114,938 $51,799 $51,799 $68,963 $51,722 Internal Service Charges $982,914 $846,984 $846,984 $1,006,158 $1,006,768 Total $1,097,852 $898,783 $898,783 $1,075,121 $1,058,490 Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-13 Revenue Comparison Category Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 IT Fund (6605) Interest $29,527 $10,620 $10,620 $17,716 $13,287 Internal Service Charges $1,469,690 $1,575,245 $1,575,245 $2,015,544 $1,973,397 Total $1,499,217 $1,585,865 $1,585,865 $2,033,260 $1,986,684 Retiree Health (6901) Interest $2,554 $352 $352 $1,533 $1,149 Internal Service Charges $927,086 $1,008,844 $1,008,844 $153,033 $133,990 General Revenue $735,259 $889,000 $889,000 $924,080 $1,059,830 Total $1,664,900 $1,898,196 $1,898,196 $1,078,646 $1,194,969 Energy Efficiency Capital Lease (7101) General & Administrative $4,461,244 Total $4,461,244 Grand Total $152,200,820 $123,277,957 $121,279,426 $124,497,570 $121,730,816 Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-14 Human Services Grants Program Figure 71| GRANTS FOR FISCAL YEAR 2020-21 General Fund Recommended Funding Chabot-Las Positas Community College District – Career and Employer Services $9,488 Chabot-Las Positas Community College District – VITA Program $7,284 CityServe of the Tri-Valley – Homelessness Prevention/Crisis Intervention Services $21,260 Easter Seals Bay Area – Kaleidoscope Community Adult Program $16,273 Hively - Behavioral Healthcare Services $21,298 Hively - Diaper Pantry $10,780 Hope Hospice - Grief Support Center and Hospice Volunteer Program $17,769 Senior Support Program of the Tri-Valley – Case Management $15,593 Sunflower Hill - Program Support for Adults with Developmental Disabilities $16,177 Tri-Valley Haven - Domestic Violence Services Program $24,078 Subtotal $160,000 CDBG Funds Axis Community Health - Loan Obligation $13,587 Axis Community Health – Low Income Dental Care $6,216 Axis Community Health – Triage Call Nurse $8,334 CALICO Center - Dublin Child Abuse Intervention $11,806 Community Resources for Independent Living – Housing and Independent Living Skills $11,931 Legal Assistance for Seniors – Legal Services, Medicare Counseling and Education $6,268 Open Heart Kitchen – Dublin Meal Program $21,211 Spectrum Community Services - Meals on Wheels for Dublin's Homebound Elderly $12,140 Tri-Valley Haven – Homeless Services Program $8,078 Subtotal $99,571 Affordable Housing Fund Tri-Valley Haven – Homeless Services Program $8,000 Subtotal $8,000 Grand Total $267,571 Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-15 Position Allocation Plan Summary by Department Department Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Budget vs Amended City Manager Office City Positions 9.45 9.45 9.45 9.50 9.50 0.05 Total 9.45 9.45 9.45 9.50 9.50 0.05 City Clerk City Positions 2.50 2.50 2.50 3.50 3.50 1.00 Total 2.50 2.50 2.50 3.50 3.50 1.00 Human Resources City Positions 3.25 3.25 3.25 3.50 3.50 0.25 Total 3.25 3.25 3.25 3.50 3.50 0.25 Administrative Services City Positions 12.00 12.00 12.00 11.90 11.90 (0.10) Total 12.00 12.00 12.00 11.90 11.90 (0.10) Non-Departmental City Positions 0.90 0.90 0.90 1.00 1.00 0.10 Total 0.90 0.90 0.90 1.00 1.00 0.10 Fire Department City Positions 1.00 1.00 1.00 1.00 1.00 Contract Positions 38.58 38.58 38.58 38.56 38.56 (0.02) Total 39.58 39.58 39.58 39.56 39.56 (0.02) Community Development City Positions 19.35 19.35 19.35 19.00 19.00 (0.35) Contract Positions 10.63 9.79 9.79 7.67 7.75 (2.12) Total 29.98 29.14 29.14 26.67 26.75 (2.47) Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-16 Position Allocation Plan Summary by Department Department Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Budget vs Amended Police Department City Positions 4.00 4.00 4.00 4.00 4.00 Contract Positions 61.00 63.00 63.00 63.00 63.00 Total 65.00 67.00 67.00 67.00 67.00 Parks & Community Services City Positions 23.10 23.10 23.10 22.60 22.60 (0.50) Total 23.10 23.10 23.10 22.60 22.60 (0.50) Public Works City Positions 18.45 18.45 18.45 18.00 18.00 (0.45) Contract Positions 39.54 39.54 39.54 36.27 36.49 (3.27) Total 57.99 57.99 57.99 54.27 54.49 (3.72) City Employees 94.00 94.00 94.00 94.00 94.00 Contract Employees 149.75 150.91 150.91 145.50 145.80 (5.41) TOTAL CITY & CONTRACT(1) 243.75 244.91 244.91 239.50 239.80 (5.41) (1) Full Time Equivalent NOTE: All of the designated personnel perform duties directly from City facilities. The Position Allocation Plan does not account for the temporary/seasonal Staff in the Parks & Community Services Department which varies between 50- 100 additional employees. It also does not include all the contract personnel who perform work under contract to the City of Dublin at offsite locations. Examples of these contract personnel include Contract Engineering, some MCE Corporation (Public Works); Alameda County employees performing some Police, Fire, and traffic signal maintenance services; or legal services provided by Meyers, Nave, Riback, Silver & Wilson. Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-17 Position Allocation Plan City Positions Department / Classification Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Budget vs Amended City Manager Office City Manager 1.00 1.00 1.00 1.00 1.00 Assistant City Manager 1.00 1.00 1.00 1.00 1.00 Administrative Aide 1.00 Administrative Technician 0.50 0.50 Assistant to the City Manager 0.75 0.75 0.75 0.75 0.75 Communications Manager 1.00 1.00 1.00 Economic Development Director 1.00 1.00 1.00 1.00 1.00 Executive Aide 1.00 1.00 1.00 Graphic Design & Comm Coordinator 0.25 0.25 0.25 Management Analyst I 1.00 1.00 1.00 1.00 1.00 Management Analyst II 1.00 1.70 1.70 1.00 1.00 (0.70) Management Analyst II (Limited Term) 0.70 Office Assistant I 0.50 0.50 0.50 (0.50) Office Assistant II 0.50 0.50 0.50 Senior Office Assistant 1.00 0.50 (0.50) Special Projects Manager (Limited Term) 1.00 1.00 1.00 1.00 1.00 Total - City Manager Office 9.45 9.45 9.45 9.50 9.50 0.05 City Clerk City Clerk 1.00 1.00 1.00 Administrative Technician 1.00 1.00 1.00 City Clerk/Records Manager 1.00 1.00 Deputy City Clerk 1.00 1.00 Office Assistant I 0.50 0.50 0.50 (0.50) Office Assistant II 1.50 1.50 1.50 Total - City Clerk 2.50 2.50 2.50 3.50 3.50 1.00 Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-18 Position Allocation Plan City Positions Department / Classification Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Budget vs Amended Human Resources Human Resources Director 0.75 0.75 0.75 1.00 1.00 0.25 Administrative Technician 1.50 1.50 1.00 1.00 1.00 Human Resources Manager 1.00 1.00 1.00 Management Analyst II 1.00 Senior Management Analyst 1.00 1.00 (1.00) Senior Office Assistant 0.50 0.50 0.50 Total - Human Resources 3.25 3.25 3.25 3.50 3.50 0.25 Administrative Services Administrative Services Director 1.00 1.00 1.00 1.00 1.00 Accountant 1.00 1.00 1.00 1.00 1.00 Administrative Aide 1.00 1.00 1.00 1.00 1.00 Asst. Admin. Services Director 1.00 1.00 1.00 1.00 1.00 Budget Analyst 1.00 1.00 Finance Technician I/II 1.00 1.00 1.00 1.00 1.00 Financial Analyst 0.90 0.90 0.90 0.90 0.90 Information Systems Manager 1.00 1.00 1.00 1.00 1.00 Information Systems Technician I/II 1.00 1.00 2.00 2.00 2.00 Network Systems Coordinator 1.00 1.00 1.00 1.00 1.00 Office Assistant II 0.10 0.10 0.10 (0.10) Senior Accountant 1.00 1.00 1.00 1.00 1.00 Senior Finance Technician 1.00 1.00 1.00 1.00 1.00 Total - Administrative Services 12.00 12.00 12.00 11.90 11.90 (0.10) Non-Departmental Assistant to the City Manager 0.25 0.25 0.25 0.25 0.25 Financial Analyst 0.10 0.10 0.10 0.10 0.10 Human Resources Director 0.25 0.25 0.25 (0.25) Management Analyst II 0.30 0.30 0.30 (0.30) Recreation Coordinator 0.05 0.05 0.05 Recreation Supervisor 0.05 0.05 0.05 Recreation Technician 0.05 0.05 0.05 Senior Office Assistant 0.50 0.50 0.50 Total - Non-Departmental 0.90 0.90 0.90 1.00 1.00 0.10 Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-19 Position Allocation Plan City Positions Department / Classification Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Budget vs Amended Community Development Community Development Director 1.00 1.00 1.00 1.00 1.00 Administrative Aide 1.00 1.00 1.00 1.00 1.00 Administrative Technician 1.00 1.00 1.00 1.00 1.00 Assistant Planner 1.00 1.00 1.00 1.00 1.00 Associate Planner 1.00 1.00 1.00 1.00 1.00 Asst. Director of Community Dev. 1.00 1.00 1.00 1.00 Chief Building Official 1.00 1.00 1.00 1.00 1.00 Office Assistant II 2.35 2.35 2.35 2.00 2.00 (0.35) Permit Technician 2.00 1.00 1.00 1.00 1.00 Permit Technician (Limited Term) 1.00 1.00 1.00 1.00 1.00 Plan Check Engineer 1.00 1.00 1.00 1.00 1.00 Planning Manager 1.00 Plans Examiner 1.00 1.00 1.00 1.00 1.00 Principal Planner 1.00 1.00 2.00 2.00 2.00 Senior Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00 Senior Office Assistant 1.00 1.00 1.00 1.00 1.00 Senior Planner 2.00 2.00 1.00 1.00 1.00 Senior Planner (Limited Term) 1.00 1.00 1.00 1.00 1.00 Total - Community Development 19.35 19.35 19.35 19.00 19.00 (0.35) Fire Department Office Assistant II 1.00 1.00 1.00 1.00 1.00 Total - Fire Department 1.00 1.00 1.00 1.00 1.00 Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-20 Position Allocation Plan City Positions Department / Classification Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Budget vs Amended Police Department Administrative Aide 2.00 2.00 1.00 1.00 1.00 Administrative Technician 1.00 1.00 1.00 Office Assistant II 2.00 2.00 2.00 2.00 2.00 Total - Police Department 4.00 4.00 4.00 4.00 4.00 Parks & Community Services Parks & Community Svcs Director 1.00 1.00 1.00 1.00 1.00 Asst. Parks & Comm Services Dir. 1.00 1.00 1.00 1.00 1.00 Cultural Arts & Heritage Manager 1.00 1.00 1.00 1.00 1.00 Graphic Design & Comm Coord. 1.00 1.00 1.00 0.75 0.75 (0.25) Management Analyst I 1.00 1.00 1.00 1.00 1.00 Management Analyst II 1.00 1.00 1.00 1.00 1.00 Office Assistant II 1.10 1.10 1.10 1.00 1.00 (0.10) Recreation Coordinator 7.00 7.00 7.00 6.95 6.95 (0.05) Recreation Manager 1.00 1.00 1.00 1.00 1.00 Recreation Supervisor 3.00 3.00 3.00 2.95 2.95 (0.05) Recreation Technician 3.00 3.00 3.00 2.95 2.95 (0.05) Senior Office Assistant 2.00 2.00 2.00 2.00 2.00 Total - Parks & Community Services 23.10 23.10 23.10 22.60 22.60 (0.50) Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-21 Position Allocation Plan City Positions GRAND TOTAL – CITY POSITIONS 94.00 94.00 94.00 94.00 94.00 Department / Classification Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Budget vs Amended Public Works Public Works Director 1.00 1.00 1.00 1.00 1.00 Administrative Aide 1.00 1.00 1.00 1.00 1.00 Assistant Civil Engineer (Limited Term) 1.00 1.00 1.00 1.00 1.00 Assistant Public Works Dir/City Engineer 1.00 1.00 1.00 1.00 1.00 Associate Civil Engineer 2.00 2.00 2.00 2.00 2.00 Associate Civil Engineer (Limited Term) 1.00 1.00 1.00 Capital Improvement Program Manager 1.00 1.00 1.00 1.00 1.00 Environmental Coordinator 1.00 1.00 1.00 1.00 1.00 Environmental Technician 1.00 1.00 1.00 1.00 1.00 Management Analyst II 1.00 1.00 1.00 1.00 1.00 Office Assistant II 1.45 1.45 1.45 1.00 1.00 (0.45) Parks & Facilities Dev. Coordinator 1.00 1.00 1.00 1.00 1.00 Parks & Facilities Dev. Coordinator (Limited Term) 1.00 1.00 Permit Technician 1.00 1.00 1.00 Public Works Maintenance Superintendent 1.00 1.00 1.00 1.00 1.00 Public Works Trans/Ops Manager 1.00 1.00 1.00 1.00 1.00 Senior Civil Engineer 1.00 1.00 1.00 1.00 1.00 Senior Office Assistant 1.00 1.00 Senior Public Works Inspector 1.00 1.00 1.00 1.00 1.00 Total - Public Works 18.45 18.45 18.45 18.00 18.00 (0.45) Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-22 Position Allocation Plan Contract Positions Department / Classification Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Budget vs Amended Community Development Building Inspector 9.60 8.75 8.75 6.50 7.00 (2.25) Plan Checker 1.03 1.04 1.04 1.17 0.75 0.13 Total - Community Development 10.63 9.79 9.79 7.67 7.75 (2.12) Fire Department (Alameda County) CERT Coordinator 0.13 0.13 0.13 0.14 0.14 0.01 Code Compliance Officer 1.00 1.00 1.00 1.00 1.00 Deputy Fire Marshal 1.00 1.00 1.00 1.00 1.00 Emergency Prepared. Assistant 0.06 0.06 0.06 (0.06) Emergency Prepared. Manager 0.13 0.13 0.13 0.14 0.14 0.01 Fire Captain 12.00 12.00 12.00 12.00 12.00 Fire Engineer 12.00 12.00 12.00 12.00 12.00 Fire Marshal 0.13 0.13 0.13 0.14 0.14 0.01 Firefighter/Paramedic 12.00 12.00 12.00 12.00 12.00 Plans Checker 0.13 0.13 0.13 0.14 0.14 0.01 Total- Fire Department 38.58 38.58 38.58 38.56 38.56 (0.02) Police Department (Alameda County) Commander 1.00 1.00 1.00 1.00 1.00 Captain 1.00 1.00 1.00 1.00 1.00 Lieutenant 2.00 2.00 2.00 2.00 2.00 Sergeant 9.00 9.00 10.00 10.00 10.00 Officer 44.00 46.00 45.00 45.00 45.00 Sheriff's Technician 4.00 4.00 4.00 4.00 4.00 Total - Police Department 61.00 63.00 63.00 63.00 63.00 Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-23 Position Allocation Plan Contract Positions Department / Classification Actual 2018-19 Adopted 2019-20 Amended 2019-20 Budget 2020-21 Forecast 2021-22 Budget vs Amended Public Works (MCE) Maintenance Superintendent 1.00 1.00 1.00 1.00 1.00 Maintenance Supervisor 1.00 1.00 1.00 (1.00) Landscape Foreman 2.70 2.70 2.70 4.00 4.00 1.30 Landscape Laborer I 10.31 10.31 10.31 7.00 7.00 (3.31) Landscape Laborer II 7.26 7.26 7.26 6.00 6.00 (1.26) Landscape Laborer III 17.27 17.27 17.27 18.27 18.49 1.00 Total - Public Works 39.54 39.54 39.54 36.27 36.49 (3.27) TOTAL - CONTRACT POSITIONS 149.75 150.91 150.91 145.50 145.80 (5.41) Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-24 Fiscal Year 2020-21 Appropriations Limit (Based on Fiscal Year 2019-20 Limit Adopted by City Council Resolution No. 48-19) The Gann Limit, or Proposition 4 Limit, was a 1979 amendment to the California constitution sponsored by political activist Paul Gann in 1979 on the heels of his property tax-reducing Proposition 13 initiative passed the prior year. The Gann Limit was designed to regulate state and local spending by linking the rate of appropriation growth to a statewide index. In accordance with Chapter 1025 of the statutes of 1987, as amended, each government entity is required to include the Appropriations Limit in the annual budget. The City of Dublin has calculated a FY 2020-21 limit in accordance with Article XIII B of the California Constitution and the recognized methodology for calculating adjustments. The details of this calculation are shown on the following page. The Appropriations Limit does not apply to all funds appropriated by the City Council. State law limits only the appropriations that are funded by “proceeds of taxes,” which are narrowly defined. The law also establishes a formula to be used to calculate annual adjustments to the limit using a combination of two factors selected by the agency. The first factor is based on changes in population. Agencies may either select the change in the city population or the change in county population. For FY 2020-21 the City of Dublin population growth of 2.82% was larger than the Alameda County population growth of 0.37% (based on the Price and Population Information provided by the California Department of Finance). Therefore, the adjustment calculation uses the City of Dublin population growth. The second factor allows the City to use either 1) the increase in the State Per Capita Personal Income, or 2) the change in local assessed valuation based on changes in the “Non-residential New Construction.” The change in the Per Capita Personal Income as provided by the Department of Finance is 3.73%. The change in the assessed valuation compares the total change in assessed valuation to the amount related strictly to non- residential improvements, in April 2020, the Alameda County Assessor provided data related to FY 2019-20 changes in assessed valuation attributable to Non-residential New Construction. The amount of the increase was $66,211,400, or 3.93%. Therefore, the City of Dublin elected to use the change in non-residential assessed valuation. The two factors discussed above are combined to arrive at a growth rate for appropriations, which is then applied to the prior year to arrive at a limit for the new budget year. The City of Dublin’s FY 2020-21 Appropriations Limit is $398,039,721, as shown on the following page, while the FY 2020-21 Budget contains appropriations of $72,278,418 that would be categorized as funded by proceeds of taxes. Therefore, the City’s appropriations subject to the Gann Limit are $325,761,303 below the allowed amount calculated for FY 2020- 21. Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-25 CALCULATION OF FISCAL YEAR 2020-21 APPROPRIATIONS LIMIT (Based on Fiscal Year 2019-20 Limit) A. Selection of Optional Factors 1. Change in Population – City vs. County. Factors 1/1/2020 1/1/2019 % Increase a. City of Dublin 64,172 62,409 2.82% b. County of Alameda 1,667,800 1,661,577 0.37% The City selected Factor 1a. City of Dublin population growth 2.82% 2. Change in State per Capita Personal Income vs. City Non Residential Building Construction. Factors % Change a. Change in State per Capita Personal Income 3.73% b. Change in Non Residential Assessed Valuation 3.93% The City selected Factor 2b. Change in Non-Residential Assessed Valuation 3.93% B. FY2020-21 Growth Adjustment Factor Calculation of factor for FY2020-21 = X*Y = 1.0282*1.0393 = 1.0686 X = Selected Factor #1 + 100 = 2.82+100 = 1.0282 100 100 Y = Selected Factor #2 + 100 = 3.93+100 = 1.0393 100 100 C. Calculation of Appropriations Limit Fiscal Year 2019-20 Appropriations Limit $372,487,106 Fiscal Year 2020-21 Adjustment Factor x 1.0686 Fiscal Year 2020-21 Appropriations Limit $398,039,721 Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-26 GANN LIMIT TRENDS TRENDS Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-27 Fund Balance and Reserves Policy General Fund and Other Governmental Funds (Updated June 2015) This document shall establish the foundation for the components of fund balance and provide requirements for maintaining reasonable levels of reserves in governmental funds, with a focus on the General Fund. The presentation of fund balances is also presented in the Comprehensive Annual Financial Report (CAFR) and the official City financial records. This document is intended to comply with Governmental Accounting Standards Board (GASB) Statement No. 54. In the event of a conflict between this policy and the provisions of GASB Statement No. 54 the accounting statement shall prevail. In accordance with the requirements of GASB, the City Council also confirms as part of this policy the order of expenditures from resources available. The City considers “Restricted” amounts to have been spent prior to “unrestricted” amounts when an expenditure is incurred for purposes for which both are available (“unrestricted” would include Committed, Assigned, and Unassigned). Similarly, when an expenditure is incurred for purposes for which amounts in any of the unrestricted classifications of fund balance could be used, the City considers “Committed” amounts to be reduced first, followed by assigned amounts and then the unassigned amounts. A. POLICY OBJECTIVES The City of Dublin’s Fund Balance and Reserves Policy has four primary objectives: - Determine available liquid resources; - Classify fund balances in accordance with GASB 54; - Define the methodology of allocating net resources; and - Provide information needed to make informed financial decisions. Periodically the City Manager may recommend to the City Council a review of this policy based on overall City initiatives and current balances. Any adjustments to the policy shall be adopted by the City Council. B. CLASSIFICATION OF FUND BALANCES In accordance with GASB Statement No. 54 and as reported in the City’s financial statements, fund balances are identified by the following five fund balance classifications: I. Non-spendable Fund Balance Non-spendable fund balances are amounts in a form that cannot be spent because they are either (a) in a non- spendable form such as pre-paid items, inventories, or loans receivable; or (b) they have external restrictions imposed by creditors, grantors, contributors, laws, regulations, etc. However, if the use of the proceeds from the collection of those receivables or from the sale of those properties is restricted, committed, or assigned, then they should be included in the appropriate fund balance classification (restricted, committed, or assigned), rather than non-spendable fund balance. The following are items that are expected to be recorded as “Non-spendable”: Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-28 Prepaid Expenditures: The portion of fund balance that represents the asset amount of prepaid expenditures, held by a given fund. Endowments: The portion of fund balance established as an endowment by the donor and in which the principal balance is not intended for expenditure. Advances To Other Funds: The portion of the fund balance that represents the asset amount of cash advanced to other funds, held by a given fund. Notes / Loans Receivable: The portion of fund balance that represents the asset amount of notes or loans receivable, held by a given fund. II. Restricted Fund Balance Restricted Fund Balance shall reflect that portion of fund balance that reflects constraints placed on the use of resources (other than non-spendable items) that are either: (a) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments; or (b) Imposed by law through constitutional provisions or enabling legislation. The following are items that are expected to be recorded as “Restricted”: Public Safety Special Revenue Funds: The portion of fund balances derived from funds collected to be used for Public Safety related activities. Transportation Special Revenue Funds: The portion of fund balances derived from funds collected to be used for Transportation related activities. Environmental Special Revenue Funds: The portion of fund balances derived from funds collected to be used for Environmental related activities. Parks Special Revenue Funds: The portion of fund balances derived from funds collected to be used for Parks related activities. Assessment District Special Revenue Funds: The portion of fund balances derived from funds collected to be used for Public Safety and Transportation related activities, consistent with the purpose under which the fee is collected. Cultural & Arts Special Revenue Funds: The portion of fund balances derived from funds collected to be used for Cultural & Arts related activities. Health & Welfare Special Revenue Funds: The portion of fund balances derived from funds collected to be used for Social Services and Housing related activities. Impact & Mitigation Capital Project Funds: The portion of fund balances derived from funds collected to be used for parks, public facilities, fire and transportation related activities, consistent with the purpose under which the fee is collected. Other Restricted: The portion of fund balance in any governmental fund (except the General Fund) that is restricted under the “Restricted Fund Balance” definition as otherwise prescribed by Governmental Accounting Standards Board Statement No. 54 and not otherwise described in this category above. Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-29 III. Committed Fund Balance Committed Fund Balance shall be comprised of amounts in which the City Council has taken action to commit the funds before the end of fiscal year. The decision to modify the amount or use of funds designated as committed can only be changed by action of the City Council. Economic Stability: The portion of General Fund Balance committed for the purpose of stabilizing the delivery of City services during periods of severe operational deficits and to mitigate the effects of uncertainties from unforeseen change in revenues and / or expenditures. City Council approval shall be required before expending any portion of this fund balance. Reserve shall be used only if: a) Sudden and unexpected decline in ongoing revenues greater than 5% of General Fund operating revenues; and/or b) Elimination or reduction of State revenue source(s) received consistently for municipal purposes, resulting in a decrease of $1,000,000 in General Fund revenues; and/or c) Reduction in projected or actual property tax or sales tax of $1 million or more; and/or d) An increase in contracted Police or Fire Services in excess of 10 percent more than the previous year. Downtown Public Improvements Seed Funding: The portion of General Fund Balance established by the City Council for public improvements in the downtown. The use of this balance is intended to address public improvements within the Downtown Specific Plan Area. The expenditure is to be identified as a specific appropriation made by the City Council. The appropriation shall be a minimum of $50,000. Open Space Funding: The portion of General Fund Balance established by the City Council for the acquisition and long term protection of open space in the City. The acquisition may be in cooperation with other agencies. The expenditure is to be identified as a specific appropriation made by the City Council. Affordable Housing Funding: The portion of General Fund Balance established by the City Council to support the construction, acquisition, or creation of affordable housing in the City. The acquisition may be in cooperation with other public and private entities. The expenditure is to be identified as a specific appropriation made by the City Council. Emergency Communications System: The portion of General Fund Balance established by the City Council to fund the purchase of emergency radio system equipment. This includes a pro-rata share of regional radio infrastructure as well as City owned radios for Police, Fire, and Public Works. Further the reserve may be used to fund the upgrade of centralized City telephone and communication systems. The expenditure is to be identified as a specific appropriation made by the City Council. Fire Retiree Other Post-Employment Benefits (OPEB): The portion of General Fund Balance established by the City Council for the future liability related to retiree medical benefits offered to the inactive Dougherty Regional Fire Authority Staff, as well as the City share of obligations with the OPEB benefits for Alameda County Fire Department. The expenditure is to be identified as a specific appropriation made by the City Council. Innovations & New Opportunities: The portion of General Fund Balance established by the City Council to fund potential projects which require up-front costs, but would provide longer term benefits and / or potential operating cost reductions. The expenditure is to be identified as a specific appropriation made by the City Council. Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-30 One Time Initiatives: The City Council recognizes that there may be fluctuations in revenues and expenditures over time. Periodically the Council may determine that funds are best set-aside to address certain one-time initiatives within the operating and/or capital budget. The expenditure is to be identified as a specific appropriation made by the City Council. Joint City / School Projects This commitment shall be used to fund projects undertaken via a joint effort of the City and the Dublin Unified School District. The expenditure is to be identified as a specific appropriation made by the City Council. Fund Balance-Committed: The portion of Fund Balance that is in any non-general fund governmental fund that is committed under the “Committed Fund Balance” definition as otherwise prescribed by Governmental Accounting Standards Board Statement No. 54 and not otherwise described in this category above. The portion of Fund Balance that was restricted but later found to be unrestricted shall be designated as a “Committed” balance. Committed for Specific Projects: The portion of fund balance that is established annually by the City Council to fund design, improvements, and equipment required for a variety of capital improvement projects. Specific project designations will be identified with the Resolution Authorizing Special Designations of General Fund Reserves, to be considered for adoption by the City Council prior to the end of each fiscal year. This reserve category replaces all subcategories for specific projects, except for the reserves listed here separately, which are more long term in nature and/or are considered contingency reserves to be used in the case of specific fiscal necessity. IV. Assigned Fund Balance Assigned fund balances are amounts constrained by the City’s intent to be used for a specific purpose, but are neither restricted nor committed. The City Council has authorized the City Manager or his/her designee to make assignments in accordance with this policy and in conformance with any formal direction provided by the City Council. Accrued Leave Subject To Year End Calculations: Certain fund balances are calculated based on the financial performance of the reporting period including accrued Leave. These amounts fluctuate each year and are reflected as part of the year-end financial statements. Carry-Over Items (Operating Budget & Capital Improvement Projects): Fund balance may be assigned for operating expenditures (excluding personnel costs) which were not expended in the current year and the expense will occur in the following year, i.e. encumbrances. Similarly, a Capital Improvement Project may have funds allocated in a specific year and the project remains incomplete at year end. The City Manager or his/her designee may assign fund balance representing the unexpended funds. These funds are available for authorized appropriations in the subsequent year. Non-Streets Capital Improvement Projects (CIP) Reserve: The portion of General Fund Balance intended to fund future non-streets capital projects, where total funding may not currently be known, and for which lump sum amounts will be set aside over time. These funds are available for authorized appropriations in the subsequent year. Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-31 Carry-Over Fiscally Responsible Adjustment: In any year that an appropriation was made to the contingency For Fiscally Responsible Adjustment the unused fund balance may be assigned as a carry-over for personnel costs. The City Manager or his/her designee may assign fund balance representing the unexpended funds. These funds are available for authorized appropriations in the subsequent year in conformance with personnel policies and procedures. Catastrophic Facility / Infrastructure Loss & City Business Recovery: The City Council recognizes the importance to maintain funds to recover from a catastrophic loss which are unexpected and incur more than $500,000 in expenses to public facilities and infrastructure. This may also be used for short-term recovery and business operations following a catastrophic loss pending the reimbursement from insurance or grants to the extent that they are available. The balance is established in the General Fund and the expenditure shall be made only by City Council appropriation, which shall include a special emergency appropriation. The target established for the maximum balance in this category is an amount equal to 15% of the reported book value of the City owned Buildings and Improvements recorded as Capital assets. Service Continuity Obligations: The City Council recognizes the importance to maintain funds for continued obligations to provide Building and Safety inspections in the event that program supporting fees are collected in one year and the expenditures occur in a subsequent year. The City Council hereby establishes as policy that the assigned funds shall not exceed 125% of the budgeted Building and Safety Division operating cost. Pension and Other Post-Employment Benefits: The City Council recognizes that investment earnings can fluctuate from year to year and they are an important component of the funding of retiree benefits. Investment performance impacts annual contributions and expenditures made towards retiree obligations. The intent of the City Council is to establish a fund balance that can provide supplemental financing to lessen the impacts from decreases in investment performance on retiree obligations. The City Manager or designee may allocate from what would otherwise be “Unassigned” fund balance to increase the fund balance. The use of funds from this fund balance may be used: (a) if the City Employer share of the Public Employee Retirement System (PERS) rate increases by 3 percent; and / or (b) If the City Annual Required Contribution (ARC) for retiree medical benefits increases by 3 percent or more; and / or (c) If the City Council by majority vote authorizes a lump sum use of the fund balance to reduce pension or OPEB liabilities. Assigned for Specific Projects: The portion of fund balance that is intended to be used to fund design, improvements, and equipment required for a variety of capital improvement projects, via recommendation of either the City Council or the City Manager. Specific assigned reserves will be identified with the Resolution Authorizing Special Designations of General Fund Reserves, to be considered for adoption by the City Council prior to the end of each fiscal year. This reserve category replaces all subcategories for specific projects, except for the reserves listed here separately, which are more long term in nature and/or are considered contingency reserves to be used in the case of specific fiscal necessity. IV. Unassigned Fund Balance (General Fund Only) Unassigned fund balance represents amounts that have not been restricted, committed, or assigned and is available for any purpose. The City Council at its discretion may modify unassigned fund balance, and designate in the future an intended “Commitment” or “Assignment”. Unrealized Gain on Investments: Used to account for that portion of fund balance that is the result of unrealized investment gains that have been recorded in accordance with Governmental Accounting Standards Board Statement No. 31. Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-32 Unassigned For Cash Flow Purposes: The City Council recognizes the importance to maintain funds for cash flow purposes to balance the fact that the receipt of major revenues and major expenditure disbursements are not evenly distributed throughout the year. The City Council establishes as policy that this fund balance shall be at a minimum equal to two months of budgeted operating expenditures with a goal to achieve a maximum of four months. As part of the annual budget appropriation the City Council may also appropriate as a source of funding “Unrestricted – Capital Contribution” from this source. This shall typically be done only for high priority one-time capital expenditures, provided the minimum fund balance would remain. C. CHANGES IN GENERAL FUND RESOURCES In accordance with the requirements of GASB the City Council also confirms as part of this policy how General Fund resources shall impact changes in balances. Revenue Sources Allocated to Fire OPEB: The entire amount of the General Fund resources derived from the repayment of funds advanced to the PERS Side Fund, shall be assigned to the Fire OPEB Committed Balance, until such time that either there are no longer any repayments made, or the balance equals $8.6 million, whichever occurs first. Revenue Sources Allocated to Service Continuity: If the “Assigned” balance is below the target maximum of 125% of Building & Safety Expenditures, the following criteria shall be used for calculating an adjustment. The Administrative Services Director shall complete an analysis of major building permits issued in the period April – June and shall assign an allocation of the portion of revenue that is expected to be related to expenditures occurring in the subsequent year. The amount derived shall be recommended to the City Manager. If annual building permit revenue is less than the annual Building and Safety expenditures, the City Manager is authorized to reduce the assigned amount by the amount necessary to balance revenues and expenditures. Allocation of Residual Resources: When there are net resources in excess of what is classified as Non-spendable, Restricted, Committed, and/or Assigned, and after maintaining the minimum level of unassigned cash-flow funding, those resources shall be allocated as follows: a) 50% to Pension and Other Post Employment Benefits; and b) 50% to Non-Streets CIP Reserve. Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-33 Glossary/Index Term Description Page# Amended Budget The increase or decrease of the amount budgeted for a program or account code. B-5 Appropriation The amount of money that has been designated for specific purposes and approved by the City Council. A legal authorization granted by the City Council to expend monies, and incur obligations for specific purposes. B-6 Appropriations Limit Local agencies are subject to annual spending limits. The limit applies only to tax revenues. K-24 Annual Required Contribution (ARC) The annual amount that is needed to pay for retiree benefits. I-6 Assessment District A defined area of land that will be benefitted by the acquisition, construction, or maintenance of a public improvement; it is not a separate governmental entity. D-4 Budget The plan of expenditures and revenues for a specific period. B-1 Budget Deficit The gap between revenue and expenditures; a deficit occurs when expenditures are greater than revenues. B-2 Capital Expenditures Expenditures that are used to improve the infrastructure of the City. G-1 Capital Outlay One-time expenditures for the purchase of furniture, equipment, or vehicles. B-6 Capital Improvement Program (CIP) Program used for City infrastructure improvement projects. The CIP appropriations are approved by the City Council in a separate document. B-4 Charge for Services These are fees and charges that are imposed for services and facilities provided, such as recreational classes or plan checking. Use of the revenue is limited to paying for the service for which the fees are collected, but may include overhead, capital improvements, or debt service. B-5 Community Development Block Grant (CDBG) This is a grant from the Federal Department of Housing and Urban Development (HUD). The funds are used to support programs such as housing programs, and grants to nonprofit agencies providing social services. D-2 Development Impact Fees These are fees which may be imposed on new construction to pay for improvements and facilities required to serve the new development and to reduce the impacts of new development on the community. For example, they may pay for streets, sewers, parks and schools. They may not be used for day-to-day operating expenses. B-5 Equipment Replacement An internal service fund that is used to set aside funds for future equipment purchases. Charges are made to the department and the money is placed into the equipment replacement fund. D-4 Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-34 Term Description Page# Fiduciary Fund This is a fund where the City acts as a trustee of impact fees received from developers of properties. All the funds used in the Fiduciary Fund are set aside for specific types of projects or purposes. D-1 Fiscal Year (FY) This is the year used for accounting purposes that begins July 1 and ends June 30. B-1 Franchise Fees These fees are collected in lieu of rent for use of city streets from refuse collectors, cable television companies and utilities. Some franchise fees are limited by statute. C-7 Funds Different accounts that are used to separate expenses and revenues used for specific purposes. C-6 Full Time Equivalent (FTE) Some positions are part-time and are budgeted based on the hours, and are then converted to a full-time equivalent of a position. One FTE is equivalent to 2080 hours of work per year. K-16 GASB 45 Accounting guidelines issued by the Governmental Accounting Standard Board (GASB) on how and when to account for expenditures and liabilities relating to Other Post-Employment Benefits (OPEB). D-5 GASB 54 Accounting guidelines issued by the Governmental Accounting Standard Board (GASB) on fund balance reporting and classification of Governmental Funds. K-27 Gas Tax This tax is an 18 cent per gallon tax on fuel used in vehicles and aircraft. The use of gasoline tax revenue is restricted to research, planning, construction, improvements, maintenance, and operation of public streets and highways, or public mass transit guide ways. B-11 General Fund The main governmental operating fund for the City. The General Fund is the largest of the City funds and the majority of government activities are in this fund. B-5 General Revenue Revenues that cannot be associated with a specific expenditure, such as property taxes, sales tax, and business license tax. E-4 Internal Service Fund Charges Charges that are made to departments to support internal operations, for example IT, phone service and vehicle repair. C-8 Modified Accrual Basis The basis for budgeting and accounting in the governmental funds where the revenues are recognized as they are measurable and available, when the invoice for payment is issued. The expenditures are recognized as they occur, and not as the check clears. C-6 Operating Budget This is the budget that is used to plan for City operational expenditures and revenues each fiscal year. B-6 OPEB – Other Post- Employment Benefits These are the costs related to benefits paid to employees who have retired from the City. I-6 CalPERS – The California Public Employee Retirement System The City is part of the State’s PERS retirement system. Employees contribute to PERS for employee defined benefit pension costs. Each year, CalPERS sends the City the required contribution information, based on age and number of employees. B-6 Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-35 Term Description Page# Projected The projected amount of expenditures or revenues for the City, before the account books have been closed out for the fiscal year and an audit of expenses and revenues has been conducted. B-6 Property Tax This tax is imposed on real property and tangible personal property, and is based on the value of the property. It is collected by Alameda County and allocated to cities, counties, special districts and school districts B-5 Proposed Budget The budgeted revenues and expenditures that are presented to the City Council for consideration. After the City Council has approved the proposed budget, then it becomes the Adopted Budget beginning July 1st. K-42 Proprietary Funds These are the funds that receive the majority of revenue from user fees and not through taxes. Proprietary Funds are considered business-related because of the nature of activity that takes place within the fund such as sewer charges. C-6 Quimby Act The Act was passed by the California State Legislature in 1975 which authorizes local governments to require developers to set aside land, make a donation, or pay fees for park improvements (California Government Code 66477). K-42 Resolution The legal document that is approved or rejected by the City Council for a specific action regarding City government. A resolution is often prepared in conjunction with a staff report which is present to the City Council for consideration and vote. C-4 Reserves Money that is set aside for future expenditures and emergencies. The City Council approves a reserve policy for the General Fund. B-1 Sales and Use Tax Sales and use tax revenue received by cities is general purpose revenue and is deposited into a city’s General Fund. A sales tax is collected by the state Board of Equalization, and imposed on retailer for the privilege of selling tangible personal property in California. A use tax is imposed on purchasers for transactions in which the sales tax is not collected, such as for goods purchase out of state for use in California. K-2 Special Revenue Funds These are funds used to account for activities paid for by taxes or other designated revenue sources that have specific limitations on their use according to law. C-6 Staff Report The memorandum or report that is presented to the City Council for information or approval. K-42 Transient Occupancy Tax (TOT) This tax may be levied by a city under the police powers granted to cities in the state Constitution. It is a tax imposed on people staying for 30 days or less in a hotel, inn or other lodging facility. C-7 Vehicle License Fee (VLF) This is a tax on ownership of a registered vehicle. The tax rate is based on the value of the vehicle, and paid to the Department of Motor Vehicles. D-4 Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-36 Demographics Since the City of Dublin’s incorporation in 1982, the City’s population has progressively increased as both residents and businesses found the benefits of calling Dublin home. The City has consistently been one of the fastest growing cities in Alameda County for the past several years, and the City is projected to have a total population of 75,000 at build out. The U.S. Census Bureau is continually releasing additional data from the 2010 U.S. Census. The full 2010 Census Population Demographics Report, as well as the 2019 Demographic Snapshot report may be found on the City’s website under the Community and Economic Profile Section. Below is a snapshot of demographic estimates for 2019 developed by Environics Analytics. Total Population, 2019 estimates 59,842 Area Population and Population Density Population % Land Area in Square Miles 14.59 2019 Population per Square Mile (Land Area) 4,101 Estimated Growth 2020-2025 +8% Population, Age, and Sex Characteristics Population % Male 30,637 51.2% Female 29,205 48.8% Persons under 5 years 3,871 6.5% Persons 5-17 years 9,805 16.4% Persons 18-34 years 13,669 22.8% Persons 35-64 years 26,452 44.2% Persons 65+ 6,045 10.1% Racial Detail Population by Single Race Population % White 25,313 42.0% Black or African American 4,798 8.0% American Indian and Alaska Native 258 0.5% Asian 22,019 37.0% Native Hawaiian and Other Pacific Islander 382 0.7% Other 2,766 4.6% Two or More Races 4,306 7.2% Not Hispanic or Latino 51,941 87.0% Hispanic or Latino 7,901 13.0% *It should be noted that the population numbers included in this section vary slightly from some of the numbers included earlier in the report. The source of the formal population numbers is the California Department of Finance as of May 1, 2020 (front section of the Budget Document). The number listed here are 2019 estimates developed by Environics Analytics based on data from Claritas. Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-37 Education Population (over age 25) % Less than High School Diploma 3,867 9.2% High School Graduate (or GED) 5,503 13.1% Some College, no Degree 6,381 15.2% Associate Degree 2,700 6.4% Bachelor’s Degree 14,438 34.4% Master’s Degree 6,968 16.6% Professional School Degree 1,198 3.0% Doctorate Degree 882 2.1% Households $ # % 2019 Estimate 20,906 Estimated Growth 2020-2025 8% Family Households 14142 70.78% Population living in Group Quarters 5,637 9% Average Household Size 2.71 Average Household Income $192,947 Median Household Income $151,204 Per Capita Income $58,454 Top Ten Employers (2019) United States Government & Federal Correction Institute Zeiss Meditec Ross Stores Headquarters City of Dublin Dublin Unified School District TriNet Alameda County Target Stores Kaiser Permanente Whole Foods Note: The Census defines a household as all persons who occupy a housing unit. This definition includes single persons living alone, families related through marriage or blood, and unrelated individuals living together. Persons living in retirement or convalescent homes, dormitories, or other group living situations are not considered households. Examples of large group quarters in Dublin include the Santa Rita Jail and Federal Correctional Institution, Dublin (“FCI Dublin”), both located near the Camp Parks Reserve Forces Training Area. Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-38 Legal Debt Limit The City of Dublin does not currently have any bonded indebtedness, and does not intend to issue any such debt in the foreseeable future. The following table illustrates the City’s most recent debt limit over a five-year period, as presented in the FY 2018-2019 Comprehensive Annual Financial Report. The Government Code of the State of California provides for a legal debt limit of 15% of gross assessed valuation. However, this provision was enacted when assessed valuation was based on 25% of market value. Effective with FY 1981-82, each parcel is now assessed at 100% of market value (as of the most recent change in ownership for that parcel). The computations shown below reflect a conversion of assessed valuation data for each fiscal year from the current full valuation to the 25% level that was in effect at the time that the legal debt margin for local governments was enacted by the State. Figure 72| LEGAL DEBT LIMIT Fiscal Year 2015 2016 2017 2018 2019 Assessed valuation $11,049,972,226.00 $12,530,479,945.00 $13,674,116,459.00 $14,801,095,582.00 $16,146,558,014.00 Add back exempted real property $185,639,690.00 $152,705,687.00 $151,208,054.00 $91,891,868.00 $181,733,659.00 Total assessed valuation $11,235,611,916.00 $12,683,185,632.00 $13,825,324,513.00 $14,892,987,450.00 $16,328,291,673.00 Conversion Ratio 25% 25% 25% 25% 25% Converted assessed valuation $2,808,902,979.00 $3,170,796,408.00 $3,456,331,128.25 $3,723,246,862.50 $4,082,072,918.25 Debt limit percentage 15% 15% 15% 15% 15% Debt limit $416,774,836.00 $469,892,998.00 $512,779,367.00 $555,041,084.00 $605,495,926.00 Total net debt applicable to the limit as a percentage of debt limit 0 0 0 0 0 Legal debt margin $416,774,836.00 $469,892,998.00 $512,779,367.00 $555,041,084.00 $605,495,926.00 Total debt applicable to the limit as a percentage of debt limit 0.0% 0.0% 0.0% 0.0% 0.0% Appendix City of Dublin Fiscal Years 2020-21 and 2021-22 Budget Page K-39 Budget Resolution